This week’s edition of Private Client highlights includes: (1) Re LV, a difficult decision of the Court of Protection to allow feeding of anorexic P while under sedation; (2) the DHSC and MoJ publish impact assessments for the Terminally Ill Adults Bill; (3) analysis of the legal implications of the UK’s social care crisis; (4) Thomas v Jones, where a series of separate findings of fact which, while not individually conclusive, together painted a picture from which the court could infer the presence of the necessary purpose for a claim under section 423 of the Insolvency Act 1986; (5) Accuro Trust (Switzerland) SA (as trustee of the Tiodab Trust) v RCC, where the FTT found that HMRC had misinterpreted section 255 of the Inheritance Tax Act 1984 concerning additions to a trust; and (6) Beard v RCC, in which the Court of Appeal dismissed the taxpayer’s appeal, confirming that distributions from an offshore share premium account were not ‘dividends of a capital nature’ under section...
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Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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