Showing 61-72 of 105 results

Is HMRC's new draft Charter an improvement?

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised
09 April 2020

COVID-19: Further immigration update from the Home Office

The Home Office has issued further guidance in relation to immigration and visa issues arising out of the COVID-19 pandemic
26 March 2020

New GDPR guidance for trustees and personal representatives

STEP has published new guidance as to how the GDPR should be applied in the context of trusts and estates

06 February 2020

When is a farmhouse not a farmhouse?

Reassurance for farmers concerned that Inheritance Tax relief might not be available due to low level farming activities in the years prior to their deaths

17 January 2020

The interactions of non-domiciled status and British citizenship by naturalisation

Is the intention to make the UK the principal home for naturalisation purposes consistent with the non-domiciled status?
10 December 2019

The GDPR: special category data in the context of legal advice and trusts

New ICO guidance clarifies when the GDPR allows special category personal data to be used in the context of obtaining legal advice and offers support for trustees processing such data
15 November 2019

Deal, no deal. How can EU nationals protect their rights in light of Brexit?

As Brexit date is uncertain (i.e. 31 October 2019, 31 January 2020 or whenever it may be), EU nationals and their non-EU family members need to think about how they can protect their status in the UK
09 September 2019

Correcting historic tax liabilities

Although tax may be automatically deducted from wages, pensions and savings, the onus is on the taxpayer to self-assess and inform HMRC of anything which is untaxed or under-taxed
04 September 2019

The Office of Tax Simplification publish second report on simplifying inheritance tax

The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts
08 July 2019

The GDPR, trustees' lawyers and the right to resist subject access requests

The DPA 2018 broadens the 'legal privilege' defence to allow law firms to resist subject access requests to the extent that documents are the subject of a duty of confidentiality

03 July 2019

The GDPR, Dawson-Damer and a trustee's right to refuse disclosure

Must trustees and their advisors give information to beneficiaries if it is requested under data protection rules?
06 June 2019

Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity

Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.

23 November 2018
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