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Tax Tribunal’s latest decision on home loan inheritance tax schemes
The First-tier Tax Tribunal has given judgment in the case of Elborne v HMRC [2023] UKFTT 626 (TC). The case concerns whether or not a home loan inheritance tax scheme designed to remove the value of a freehold interest in real... Read more
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Pensions, personal bankruptcy and creditor recovery: recent developments
David Pollard and Joseph Steadman’s article, ‘Pensions, personal bankruptcy and creditor recovery: recent developments’, has been published in Issue 37.2 of Trust Law International by Bloomsbury Publishing. Trust Law International is a well established quarterly journal with a mixed readership... Read more
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Wilberforce Insolvency Conference & Dinner 2024
The Good, the Bad and the Incompetent: Director Litigation Wilberforce Chambers is delighted to invite you to our annual Insolvency Conference & Dinner which will take place on Thursday 1st February 2024 at The Carlton Tower Jumeirah, London, followed by... Read more
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Judgment handed down: Invest Bank v El Husseini
In Invest Bank v El Husseini [2023] EWHC 2302 (Comm), in a judgment handed down on 20 September 2023 following the trial of preliminary issues, the Deputy Judge of the Commercial Court held that it is not a rule of private international... Read more
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TL4’s First Annual Practitioner’s Forum on Trusts in Divorce
Andrew Mold KC is speaking at the ThoughtLeaders4HNW Divorce event, ‘The first annual practitioner’s forum on trusts in divorce’. Andrew is speaking on ‘Highlighting key factors surrounding trust disclosure during divorce litigation’, discussing the topics of ‘dealing with non-disclosures and... Read more
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Recent Cases
Tax Tribunal decision on whether partnership structure involved trading
The First-tier Tax Tribunal has given judgment in the case of Gala Film Partners LLP v HMRC [2023] UKFTT 699 (TC). The case concerns a number of issues of general importance relating to the activities of a film-related limited liability partnership, including,... Read more
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Supreme Court and Privy Council simultaneously deliver important judgments on arbitration stays
In FamilyMart Holding v Ting Chuan [2023] UKPC 33 delivered simultaneously with the decision in Republic of Mozambique v Credit Suisse International [2023] UKHL, Lord Hodge delivered two important judgments on how to define and identify the “matters” which give... Read more
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When doing nothing is not enough: the liabilities of directors for inaction
Daniel Lewis has written an article for Issue 14 of TL4 FIRE Magazine’s annual ‘Contentious Insolvency Edition 2023‘. Read the full article
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PLA 2023 Autumn Training Day
Joanne Wicks KC and Harriet Holmes are speaking at PLA 2023 Autumn Training Day. They are speaking on the topic of ‘Rent Review: It’s a Wonderful (Hypothetical) World‘. The event will take place on Thursday 2nd November 2023. Read more
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Theo Dixon and Ernest Leung join Wilberforce Chambers as tenants
Wilberforce Chambers is pleased to announce that Theo Dixon and Ernest Leung will join Chambers as tenants from Monday 2nd October 2023, following the successful completion of their pupillages. Their practices will cover all areas of Chambers’ core specialisms, including... Read more