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Yet more changes to the UK’s non-resident CGT 28/08/2018
Since 2015, UK Capital Gains tax now extends to non-residents if they dispose of UK residential property.
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New UK residence rules 09/01/2013
The UK Government plans to introduce a new residence test. The aim originally was to bring these new rules into effect from 6 April 2012, but this has now been postponed to 6 April 2013. This is a summary of the current proposals, as amended by the draft legislation that was published in December 2012. It is possible the rules could be changed again before they come into force.
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New Tax Rules For ‘Non-Naturals’ Buying UK Residential Property 09/01/2013
On 31 May 2012, the UK Government published a consultation
paper on two new tax measures.
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Proposed Changes to Pensions Legislation 22/12/2010
The draft Finance Bill was issued on 9 December 2010. Royal Assent is not expected until July 2011, so it is possible the laws summarised below may change before they are enacted. Comments on the draft legislation are invited before 9 February 2011.
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Disguised Remuneration 22/12/2010
The draft Finance Bill for 2011 was published on 9 December 2010. It is subject to consultation and the rules summarised below may change before the Bill is enacted (expected July 2011).
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Please Note:
These articles were based on the legislation in force at the date of publication. The laws may well have changed since. These articles should not be taken as being or replacing proper legal advice.

Articles

AON Pension Trustees Ltd v MCP Pension Trustees Limited [2010] EWCA Civ 377

This case is important on two levels. From a practical perspective, it is a stark reminder to all trustees of the importance of keeping accurate and up-to-date records of their beneficiaries. Equally the case shows how vital it can be to take out insurance on the winding-up of a trust.

From a technical perspective, the case is important because it confirms, for the first time, that the protection afforded by section 27 of the Trustee Act 1925 can be extended to trustees of pension schemes. However, trustees cannot rely on the s27 protection when they have already had ‘notice’ of a claim. The judgment examines what constitutes notice for these purposes.

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