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
There are three main ways of instructing a Barrister.
Previously members of the Sociéty of Trust and Estate
Practitioners (STEP) who were not lawyers or accountants were only
able to instruct Barristers through the Bar's Direct Access system
which...
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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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June 16th 2021
Those who visit this website regularly will have noticed
that this topic appears frequently in the News section.
The advice that I have been able to give solicitors and
other professionals preparing IHT 400 forms and annexes for those
estates in...
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