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DOMICILE REVIEW

RESIDENCE: COUNTING THE DAYS

Non-domicile taxation

CAPITAL GAINS TAX: WHO IS A SETTLOR

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

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

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

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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10
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Results
10
Results

MOVERS & SHAKERS

Withers—Sophie Barrett-Brown

Withers—Sophie Barrett-Brown

Withers drives further growth in its UK immigration team with new partner Sophie Barrett-Brown

Venus Legal—Esther Amoako

Venus Legal—Esther Amoako

Venus Legal invests in next generation of legal talent as specialist litigation practice grows

Fisher Phillips—Catrina Smith

Fisher Phillips—Catrina Smith

Fisher Phillips continues momentum in London with arrival of Catrina Smith

NEWS
Restrictions on workplace non-disclosure agreements could make settlements slower, more complex and more expensive when reforms expected in 2027 take effect
Private prosecutors face closer scrutiny under Crown Prosecution Service guidance designed to strengthen accountability and consistency when intervention is requested
Foreign states cannot necessarily claim immunity for cyber operations launched abroad against computers in Britain, following a divided Supreme Court ruling
Defendants who make unsupported complaints about their lawyers risk losing legal aid while confiscation proceedings continue without representation
Lawyers advising Russian clients face different sanctions restrictions across the UK, EU and US, despite their shared objective of increasing pressure on Russia
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