October 25th 2021
This is further to my other articles on the subject posted
here, on Linked In and elsewhere.
Given the pre-Brexit tax changes in France extending the
equivalent of their charitable exemptions for succession duty,
"under the cosh" of CJEU...
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October 4th 2021
P Morgan was included in a
conspiracy to commit tax fraud in France in the Wendel case, pour
complicité de fraude fiscale par fourniture de moyens, simply for
having served as a financial intermediary and providing finance,
not providing any active...
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September 14th 2021
I have already posted commentaries on the French prélèvement
compensatoire, which is designed to extend the effect of
French forced heirship rights over successions generally allowing a
clawback from French assets to the extent that a child...
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September 1st 2021
Firstly, what is or rather was the prélèvement
successoral? It is not to be confused with the fiscal
prélèvements currently being introduced for French
residents and non-residents alike.
The French constitution is based on certain...
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August 26th 2021
French Successions and the drafting of wills with a French
element.
The general consensus after the coming into force of the
succession Regulation (EU) n°650/2012 was that UK habitually
resident individuals could effectively circumvent...
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July 28th 2021
In relation to retroactive legislation, the following was said
in Parliament in relation to the 2020 Excluded Property amendments
to s 48(3) ITA 1984 by which it is pretended to simply 'clarify'
the law, by which is, of course HMRC's interpretation...
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July 14th 2021
Jusqu'ici, les membrs de STEP, la Society of Trust and Estate
Planners ne pouvaient demander conseil auprès des Barristers
par la voie réglementaire de Direct Access.
Suite à une modifiction du Réglement du barreau d'Angleterre,
les...
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July 9th 2021
This article, by Adrian
Shipwright and Peter
Harris is concerned generally with how Usufructs should be
characterised for IHT purposes and how this should be approached.
By way of illustration, some reference will be made to...
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