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RESIDENCE: COUNTING THE DAYS

CAPITAL GAINS TAX: WHO IS A SETTLOR

PENSION SCHEMES—IN SPECIE CONTRIBUTIONS

Second home owners are not well served by capital gains tax legislation, says Michael Waterworth

Paul Solon and Victoria Thompson consider how proposed changes to capital gains tax will affect non resident trusts

Phizackerley’s impact on will trust planning has been exaggerated, says John Hendry

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Condé Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2, [2008] All ER (D) 151 (Jan)

Taxation

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MOVERS & SHAKERS

Harper James—Lottie Hugo

Harper James—Lottie Hugo

Commercial law firm announces appointment of corporate partner

Carey Olsen—Patrick Ormond

Carey Olsen—Patrick Ormond

Partner joins corporate and finance practice in British Virgin Islands

Dawson Cornwell—Naomi Angell

Dawson Cornwell—Naomi Angell

Firm strengthens children department with adoption and surrogacy expert

NEWS
Serial sperm donor Robert Albon has lost his bid for a declaration of paternity, ‘on the ground that to grant it would manifestly be contrary to public policy’
The government is considering wholesale reform of consumer class actions—the ‘opt-out’ collective claims certified by the Competition Appeals Tribunal (CAT)
A ‘sophisticated suspected fraud’ may have taken place at PM Law involving the improper removal and misuse of about £39.5m of client funds, the Solicitors Regulation Authority (SRA) has confirmed
The Serious Fraud Office (SFO) will invest in technology to catch tech-reliant fraudsters and handle voluminous case materials
Law firms enjoyed rapid, sector-wide growth in 2025, according to the Law Society’s latest annual Financial Benchmarking Survey
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