Giovanni’s Room – and ours In James Baldwin’s Giovanni’s Room, David first steps into Giovanni’s cramped Paris flat to find it humming with possibility and a refuge from the outside world. But as the bills arrive and the rent needs
More about Equality, wealth and family law: Navigating love’s legal landscape in LGBTQ+ relationshipsThe liquidation at the root of the dispute was that of CL Financial Ltd, a substantial company incorporated in Trinidad and Tobago, which was in compulsory liquidation, having been wound up by the High Court in September 2017 on a
More about Attorney General of Trinidad and Tobago v CL Financial LtdThe liquidator applied to strike out the parts of the respondents’ points of defence denying that the company had traded from the premises as claimed on the ground that doing so amounted to a collateral attack on a judgment of
More about Nicholson v MasoodThe manner in which the Register operates was then amended by the Economic Crime and Corporate Transparency Act 2023 which introduced a range of enhancements, in an effort to increase the effectiveness of the Register. The most recent reforms to
More about Key Updates to the Register of Overseas Entities following the enactment of the Economic Crime and Corporate Transparency Act 2023KMG SICAV-SIF-GB Strategic Land Fund (referred to in the judgment as “the sub-fund”), was a so-called “dedicated fund” of a specialised investment company called KMG SICAV-SIF-SA, which had been incorporated as a Luxembourg public limited company in 2008. That company
More about Yorkshire Council v KMGAs we move through the 2025/26 tax year, this edition arrives at a pivotal moment for estate planning and wealth structuring. The government has confirmed significant reforms to the inheritance tax reliefs for agricultural property and business property, due to
More about In Trust – September 2025The government’s original proposals aimed to address concerns that pensions were increasingly being used as strategic estate planning vehicles, rather than encouraging saving for retirement. However, the proposals raised confusion in the industry as it was not clear whether all
More about From nest egg to tax target: Pension funds will no longer be exempt from IHTThe Case in Brief Triathlon Homes LLP, a social housing provider, successfully obtained Remediation Contribution Orders (RCOs) introduced by the BSA against Get Living Plc, the parent company of Stratford Village Development Partnership (SVDP), the original developer of five residential blocks in
More about “In the light of the Building Safety Act, what does a company seller or purchaser need to consider when that company owns property assets?”What is “surplus income”? Surplus income is what is left over after deducting an individual’s normal expenditure from their annual after tax income. Normal expenditure is very specific to an individual’s circumstances; ‘normal’ is what is standard and habitual for
More about Unlocking the power of gifts out of surplus incomeWho needs to verify? The ID-V regime will apply to all new and existing company directors (modified for other registered business vehicles), PSCs and anyone filing on behalf of UK companies. The aim of targeting these key individuals is to improve
More about The implementation of compulsory identity verification: Autumn 2025