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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September 30th 2020
In 2001, China adopted a trust law. It had all the features of a
framework provision and, until this case heard last year, does not
seem to have received judicial attention. However, it is clear that
with their typically modest but implacable ...
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September 18th 2020
It has always been a mystery how the French tax administration
were able to believe that they could treat a trust which is not a
company as if it was one. It is a common failing, paralleled on the
English side of the Channel in other areas
One of...
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September 4th 2020
The EU Succession regulation is creating a great many questions
as to how it works and how it will work for Brtish residents and
nationals after Brexit, when the UK is no longer a Member
State of the European Union. I can assist with that...
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June 26th 2020
The time of year has come round again when clients either
purchase properties in France or review their properties there.
Most purchasers believe that the notary involved in the purchase
will be able to give them some form of succession planning...
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June 25th 2020
The French adminstration announced, after the 15th June of
course, that:
"La date limite de dépôt de la déclaration annuelle pour les
administrateurs de trusts est reportée exceptionnellement au 30
septembre 2020."
Covid-19 lives and changes...
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