Some key highlights of legal updates affecting the Private Client industry over the past month are as follows. Tax – new tax year changes The tax changes to note that came into effect for the new tax year 2024/25 are
More about Private Client Legal Update – April 2024The current position Under the Equality Act 2010 (EqA 2010), sexual harassment occurs where an individual engages in unwanted conduct of a sexual nature and the conduct has the purpose or effect of either (i) violating an individual’s dignity, or
More about Prevention is better than cure: Employer’s duty to prevent sexual harassment in the workplaceMs Sriram was married to Mr Ravi Gupta, although the two were estranged. The judge referred to Mr Gupta’s application for annulment of his bankruptcy (see Re Ravikanth Gupta (also known as Ravikanth Borra)) by way of background. He had found
More about Sriram v Revenue & Customs & AnorThe application was resisted by the first respondent, Hsiao Mei-Lin, the bankrupt’s former spouse, who was in occupation of the property with the two children of the marriage aged 10 and 14 and two lodgers. She opposed it on two
More about Reid-Roberts & Anor v Mei-Lin & AnorThe land had been bought from Mansfield District Council for £156,500 in May 2023 and transferred to the respondents jointly. The respondents were Mr and Mrs Ball. Mr Ball had been a director of both companies and was the sole
More about Kendall & Anor v Ball & Anor (re Sherwood Oak Homes Ltd – Sherwood Oak Holdings Ltd)Please note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. Although rumours abounded in the two weeks leading up to the Chancellor’s Spring Budget speech on 6 March 2024
More about Non-dom analysis: A political budgetWhen resolving a dispute with an employee, employers should be mindful of the claims which typically cannot be waived under a settlement agreement. This update summarises the limitations on waivers under a settlement agreement and the claims which are customarily
More about When is a settlement agreement not a settlement agreement?What was announced by the Chancellor in the Spring Budget on 6 March 2024 were wide-ranging reforms to the UK’s tax regime for non-UK domiciled (“non-dom“) individuals (“non-dom regime“). This article provides an overview of the measures announced; for a
More about Non-dom analysis: Overview of reformsWelcome to the March 2024 special edition of our international e-bulletin for private client, family office and trustee clients and contacts. Although rumours abounded in the two weeks leading up to the Chancellor’s Spring Budget speech on 6 March 2024
More about Globally Speaking: Welcome from the editorHow are the IHT rules changing? In the Spring Budget on 6 March 2024, the Conservative government proposed a residence-based test for IHT – as opposed to one based on domicile – which arguably provides greater clarity for those trying
More about Non-dom analysis: Inheritance tax (“IHT”)