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Related briefings

Why apathy isn’t good enough when it comes to Wills

By Aidan Grant This research chimes with Collyer Bristow’s own findings announced in our Age of Apathy report. Many parents operate under the belief that a Will is not necessary. This may be due to a perception that they do not have substantial assets, or that a Will would only codify what would happen anyway in […]

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Are non-doms really leaving the UK?

By Aidan Grant  The new figures released by HMRC are not surprising given the tax legislation that has been introduced steadily over the last 10 or so years, which has been designed to attack the tax regime available to non-domiciliaries resident in the UK. That said, the “non-dom” regime is still a very effective planning […]

Should inheritance tax be simplified?

By Aidan Grant The Office of Tax Simplification (OTS) has published a number of recommendations for how inheritance tax (IHT) could be amended and simplified. While these amendments do not go so far as to shake the foundations of the tax itself, nevertheless the proposals would require all practitioners to come to terms with the […]

It’s time to AI-xplain

By Imogen Jones The Information Commissioner’s Office (ICO)  in a collaboration with The Alan Turing Institute (The Turing) has created Project ExplAInto which aims to create practical guidance to assist organisations with explaining artificial intelligence (AI) decisions to the individuals affected. The ICO and The Turing conducted public research to gather information about the views […]

Which parent died first and why does it matter?

By Aidan Gtant Whilst the Evening Standard is correct that the law that is being relied on in this case is “little-used”, prudent Will-drafters should always take care to consider the impact of the commorientes rule on clients and, where possible, take advantage of the potential tax benefits. The commorientes rule determines the ownership of assets where two (or […]

Latest Briefings

General considerations regarding the jurisdiction of Austrian

By Vladimir Komarov Despite the fact that the political situation in Austria, in comparison with other countries of the Western world, is considered more favorable towards Russia, banks and other service providers have recently begun to treat Russian customers with increasing suspicion and skepticism. Therefore, doing business in Austria or using Austrian jurisdiction for capital management […]

Oh Canada! Reasons to seek patent protection in the true North in 2019

By Shahrzad Esmaili, Roch J. Ripley Canada’s Trajectory as an Innovation Hub Canada’s innovation and tech sectors have flourished in recent years, attracting leading entrepreneurs and major investments from around the world to Canada. Along with this rapid sector growth has come a corresponding flurry of interest in innovation and, by extension, intellectual property – particularly in […]

Chopper overhead: Helicopter engines a source of confusion in aviation financing

By Marie-France Béland, Julie Djiezion The question of how to effectively take security over helicopter engines is one of fundamental importance to creditors. However, despite its importance, this area of aviation financing remains surprisingly unclear. The confusion surrounding this question stems from the way helicopter engines are defined under the Convention on International Interest in Mobile Equipment (the “Convention”) […]

Mining, agricultural and construction equipment financing

By Marie-France Béland, Mathieu Santos-Bouffard The Convention on International Interests in Mobile Equipment, signed on November 16, 2001, in Cape Town (the “Cape Town Convention”) establishes an international regime for the creation, enforcement, registration and prioritization of security interests in categories of high-value, uniquely identifiable mobile equipment. In addition to Convention protocols specific to aircraft, railway […]

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CMS seeks multimillion-pound revenue stream from disputes tech arm

CMS Cameron McKenna Nabarro Olswang (CMS) has converted its in-house litigation technology unit from a business support function to a revenue generator, with it grossing slightly less than £5m in the 2018/19 financial year. The unit, called internally CMS Evidence, is the firm’s in-house service aimed at supporting forensic analysis and review. Last May, legal […]

Appointments strengthen family group at No5 Barristers’ Chambers

No5 Barristers’ Chambers is delighted to welcome two new members of Chambers to the Family Group. James Snelus brings a wealth of knowledge in the fields of matrimonial finance, domestic trusts, inheritance disputes. He also has knowledge and experience of international elements in arguments over jurisdiction in the elements of divorce (Brussels II) and in cases […]

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