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...
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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...
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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...
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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This article has been withdrawn from public circulation as it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...
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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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