Trusts and Estates

Alison Court Management Company Ltd v the Crown Estate Commissioners [2022] EWHC 2375 (Ch)

Other than no doubt for those directly concerned with her estate, the death of Her Late Majesty Queen Elizabeth II has little practical significance for private client lawyers. Nonetheless, royal wills have been the topic of some interest recently..

This article considers the lessons that can be learnt from two recent decisions on tax residence. The first case, A Taxpayer v HMRC [2022] UKFTT 133 (TC), concerns the meaning of “exceptional circumstances” under the Statutory Residence..