Between 26 January 2018 and 17 April 2018 Venkata Chigili made payments to Max 99P Limited totalling £199,911 in connection with a proposed sale of the company. The payments gave rise to a debt due from the company in his
More about ‘Commercial obligations’ and unreliable witnesses: lessons from Dix v ChigiliThis change was introduced under the 2025 Autumn Budget – including restricting charity exemptions to direct gifts to UK charities and clubs. The new rules apply to deaths occurring on or after 6 April 2026, and for lifetime transfers, the
More about Changes to Inheritance Tax (IHT) relief on charitable giftsMarriage, cohabitation and joint property ownership each carry distinct legal and financial consequences, and it is vital to think carefully about these issues from the outset. Deliberate conversations and choices can help provide clarity, manage expectations and reduce uncertainty if
More about Protecting family wealth across relationshipsThe statement confirmed that the Government intends to legislate in the Finance Bill 2026–27 to ensure that no SDLT charge arises on the rent element of certain residential tenancies. The measure will apply to any residential tenancy that is treated
More about SDLT and the Renters’ Rights Act – the Government’s proposal to resolve unintended consequencesTimescale for making Regulations: An Act of Parliament such as the PSA 2026 is scrutinised as it passes through its Parliamentary Stages in the House of Commons and House of Lords. In contrast, Regulations are made by, in effect, the
More about Pension Schemes Act 2026 – what’s in force and what’s coming up?This is called The Resolution Together model, which was developed by Resolution, a community of family justice professionals who work with families and individuals to resolve issues in a constructive way. Why Resolution Together? For many couples, the appeal is
More about For those who want a calmer divorce – the Resolution Together modelThe international private client landscape continues to shift, shaped by geopolitical uncertainty, political change and increasingly divergent tax and regulatory regimes. Some internationally mobile families may find themselves outside the jurisdictions they originally expected to be living in, prompting a
More about Globally Speaking – April 2026Taken together, these changes mark a fundamental shift in risk for employers. Decisions that were once low‑risk — dismissals during probation or exiting senior employees on settlement agreements close to the “cap” — will require a more considered approach. A
More about Unfair dismissal reform: what employers need to know nowThe company in this case operated a painting and decorating business. It was a family business. Mr and Mrs Currell both became directors, and their two sons also became involved. By November 2010 the shareholdings were approximately 31% each held
More about His Majesty’s Revenue and Customs v MR Currell LtAt a time when families are understandably focused on safety and stability, it is easy to overlook how quickly UK tax residence can be triggered and how an unplanned return to the UK can have significant tax consequences if not
More about British expatriates returning to the UK from the Gulf: key tax and residency considerations