Private Wealth & Charities Podcast EP9: Trust Companies Survey – Tax

In the ninth episode of our Private Wealth and Charities podcast series, Richard Norridge, and Nick Clayton discuss the results of our Trust Companies Survey. As our countdown of the most significant risks trust companies face continues, we explore the tax risks faced by the respondents to our survey. Read more

Court considers the will of the judge who created the ‘Golden Rule’

GOSS-CUSTARD & ANOR V TEMPLEMAN & ORS [2020] EWHC 632 (CH) Following a seven-day trial, judgment was handed down on 28 January 2020 upholding the Last Will and Testament of Lord Templeman. Lord Templeman was a distinguished Law Lord, well known for his significant contributions to English law, often expressed in bold terms. One such … Read more

HMRC GUIDANCE ON STATUTORY RESIDENCE TEST AND COVID-19

HMRC has updated its guidance on the Statutory Residence Test (“SRT”) to extend the exceptional circumstances exception to cover COVID-19. When calculating the number of days spent in the UK for SRT purposes, individuals may disregard any days spent in the UK as a result of: being quarantined or self-isolated following advice from a health … Read more