News and insight

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence

This article considers how charity trustees and philanthropists can mitigate the impact of social distancing upon the delivery of charitable goods and services

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

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

This update focuses on two COVID-19 issues affecting some individuals: residence in the UK under the statutory residence test and immigration status

Cityweath has recognised the firm for its commitment to supporting female leaders at its annual Powerwomen Awards

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

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

Citywealth has named Burges Salmon as a finalist in both its annual Magic Circle Awards and Powerwomen Awards

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

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

The VAT treatment of loyalty schemes has been complicated further by HMRC v Hargreaves Lansdown. We look at the legal issues and practical implications for companies and advisers