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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April 12th 2021
This article has been withdrawn from public circulation as it
gave too much away firstly to certain professionals who felt it
appropriate to use it without paying for the further advice needed
and secondly to lay individuals who were unable to...
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March 3rd 2021
See the French language version (top right of page or
link for a fuller description of the issue.
In summary, a French or other European nue-propriété right
should not be and cannot be considered to be an "additional
property" for 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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