This week’s edition of Private Client highlights includes: (1) Draft legislation for Finance Bill 2023 will be published on 20 July 2022; (2) Updated guidance from HMRC on registering trusts where the settlor is deceased; (3) An NHS Foundation Trust v G, in which the Court of Protection granted injunctive relief against the family of a vulnerable young woman in order to establish clear boundaries and manage intimidating behaviour; (4) HMRC increases rate of interest payable on late payments of IHT to 3.75%; (5) Da Silva v Heselton, in which the Court of Appeal upheld the view that a trustee or executor can rely upon the charging clause in the Will to charge for work done or time spent in the administration of the estate only if that work falls within the scope of their profession or business in question; (6) HM Treasury consults on narrowing scope of sovereign immunity from direct taxation; and (7) DWP launches a call for evidence seeking views on how...
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If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
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
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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