October 5th 2017
The French Government has tabled its Finance Bill for 2018
before the French Parliament for debate.
Given the majority held, it is likely to pass through with few
amendments, but its implementation will be technically complex, and
trustees and...
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July 21st 2017
Cabinet Bornhauser, a firm of avocats in Paris has successfully
managed to have the administration admit an error "of
interpretation" by its services in pleadings in a case currently
before the Conseil d'Etat.
However the issue was to be taken to...
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July 12th 2017
To cite the Tax lecturer at the Inns of Court School of Law in
1977 in relation to a British taxing statute:"there's a lot of that
demn'd deeming going on here". No tax lawyer can or should
tolerate fiscal abuse of fiction, let alone...
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July 10th 2017
Président Macron's Government has confirmed his intention to
remove Wealth Tax as such by 2019 and convert it into a tax upon
high value immovable property. Whether that means that
l'impôt de solidarité sur la fortune will be renamed
is...
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June 29th 2017
An interesting pre-Brexit point for those trustees holding
assets within the United Kingdom, as opposed to the Crown
Dependencies, under charitable trusts governed by a law other than
one of the jurisdictions within the United Kingdom.
I will...
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May 16th 2017
The Supreme Court's lengthy but interesting judgment in
Akers and others (Respondents) v. Samba Financial Group
(Appellant) [2017] UKSC 6 can be read in full at the Resources Page.
It contains a highly informative overview of the perceived...
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May 3rd 2017
I am seeking here to analyse in summary the current developments
in cross-border insolvency and in particular assets held in or
through "offshore" structures such as trusts. I stress that
it is no more than a summary for those...
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April 25th 2017
As part of a general pruning process, HMG has decided to omit
several budgetary proposals from the Finance Bill for 2017, on the
basis that, pre-election, it would be inappropriate to pass these
through Parliament without an opportunity to debate...
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