April 12th 2021
This article is now a running commentary which has been updated.
Certain of the HMRC staff mentioned have retired, I will refer to
the offices concerned as HMRC Technical despite their assimilation
into a different department.
"Law" includes...
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March 3rd 2021
Depuis que la période de transition du Brexit est terminé,
plusieurs français souhaitent acheter une résidence au
Royaume Uni pour consolider leur installation britannique et la
rendre définitive.
Attention : sans précaution, la SDLT...
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December 22nd 2020
In a bid to strengthen French secular republican values,
the Macron Government has proposed a Bill containing measures
designed to block and push back the current tendency towards
sectarianist and "comunautarianist" (sic) disregard to...
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November 27th 2020
The United Kingdom Internal Market Bill (IMB) currently
before Parliament is quite a deceptively named piece of legislation
as it in fact admits the fact of four internal markets within the
United Kingdom.
This is in part a...
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November 13th 2020
As there is apparently litigation afoot in relation to French
Usufruits and s.43(2) ITA 1984, I have prepared a short commentary
on the recent unanimous decision of the Court of appeal in
Barclay's Wealth in which the scope of s.43(2) can be said...
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October 8th 2020
International Bar Association symposium 18:00 7th October
2020
"The Implications of the Internal Market Bill for the rule of
law in the United Kingdom".
Whilst issued under the umbrella of the Human Rights Institute
of the International Bar...
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October 5th 2020
The Court of Justice of the European Union has handed down a
preliminary ruling against AirBNB concerning short term letting of
apartments in Paris. The ruling was requested by the French
Cour de Cassation.
The CJEU was concerned to point...
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September 30th 2020
In 2001, China adopted a trust law. It had all the features of a
framework provision and, until this case heard last year, does not
seem to have received judicial attention. However, it is clear that
with their typically modest but implacable ...
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