Insights

News

Tax simplification: capital gains tax and other topics

Commentary by Emily Campbell In this final piece, I consider the remaining parts of the Office of Tax Simplification’s Inheritance Tax review, second report. Capital gains tax Chapter 4 of the report deals with the interaction between inheritance tax and... Read more

Friday 6 September 2019

News

Legal Week Private Client Global Elite 2019

We are delighted to announce our success in this year’s Legal Week Private Client Global Elite. Robert Ham QC, Gilead Cooper QC and Jonathan Hilliard QC are recommended on the Global Elite list, and Andrew Mold and Michael Ashdown have been highlighted as ‘Ones... Read more

Thursday 5 September 2019

News

Chambers Bar Awards 2019: Wilberforce shortlisted

We are delighted to announce that Wilberforce and our members have been shortlisted for four awards at this year’s Chambers Bar Awards, as below: Chancery Set of the Year Real Estate Silk of the Year – Joanne Wicks QC Real... Read more

Thursday 5 September 2019

Articles

Another ticking time bomb? Failing to comply with Section 37 of The Pension Schemes Act 1993

By Paul Newman KC
Tuesday 3 September 2019

News

Another ticking time bomb? Failing to comply with Section 37 of The Pension Schemes Act 1993

Commentary by Paul Newman QC A strong candidate for the most important pensions case of this century is Bestrustees v Stuart [2001] EWHC 549 (Ch), as it confirmed the invalidity of attempts to equalise retirement ages of male and female... Read more

Tuesday 3 September 2019

News

Tax simplification and lifetime gifts: payment of Inheritance Tax and the nil rate band

Commentary by Emily Campbell In my last piece, I set out the areas of the second report of the Office of Tax Simplification’s Inheritance Tax review (“Simplifying the design of Inheritance Tax”) relating to lifetime gifts. It is the purpose... Read more

Friday 23 August 2019

Articles

Shareholders’ control under the Insolvency Act 1986: A change in position

By David Pollard
Wednesday 21 August 2019

News

Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

Commentary by Paul Newman QC The tortuous saga of how common intention is to be established for the rectification of documents has taken another twist with the Court of Appeal’s decision in FSHC Group Holdings Ltd v GLAS Trust Corp... Read more

Monday 12 August 2019

Articles

Proving common intention in rectification cases: how does it apply to pension schemes following FSHC Group Holdings?

By Paul Newman KC
Monday 12 August 2019

News

Jonathan Seitler QC quoted in The Sunday Times

Jonathan Seitler QC has been quoted in The Sunday Times (11 August 2019 edition) in an article discussing the most common causes of property disputes in a tumultuous UK housing market. Jonathan points to several causes of disputes such as... Read more

Monday 12 August 2019

News

Inheritance tax simplification and lifetime gifts

Commentary by Emily Campbell A survey of the history of taxation shows a range of taxes aimed at gifts and inheritance, such as probate duty (introduced in 1694) and estate duty (introduced in 1884). Capital transfer tax was introduced as... Read more

Friday 9 August 2019

Articles

Open (in)justice: privacy, open justice and human rights

By Gilead Cooper KC
Wednesday 7 August 2019