Mon04242017

Last updateTue, 24 Feb 2015 5pm

Stevens & Bolton LLP

Stevens & Bolton LLP

James Lister evaluates whether the Court of Appeal has established a new approach to disclosure and data protection

In February 2017, the Court of Appeal handed down their judgment in Dawson-Damer & Ors v Taylor Wessing LLP [2017]. In the few weeks since then, much has already been written about the judgment and its impact on trust law and data protection issues alike: does the court’s judgment herald a new approach to well-enshrined principles of disclosure and data use?

James Hardaker looks at a case which demonstrates the difficulties trustees face when dealing with tax on royalties

While the enduringly popular story of PL Travers’ magical nanny and her light-hearted mission to teach Mr Banks to appreciate his family should be familiar to most readers, another story connected to Mary Poppins (but which is unlikely ever to be shown on the big/small screen) is the battle played out in front of the First-Tier Tribunal in 2013 between the trustees of the PL Travers Will Trust and HMRC.

James Hardaker and Tom Collins look at lessons to be learned from Best v HMRC [2014]

Business Property Relief (BPR) is a valuable IHT relief for those clients who own shares in companies or have an interest in a business which qualifies for BPR. When advising clients as to the availability of the relief, it is important that business structures are carefully analysed in such a way as to determine whether the relief is in fact available or whether it will fall foul of one of the notable limitations.