Background The Supreme Court today (16 April 2025) published its judgement on the definition of “woman” for Equality Act 2020 purposes in the For Women Scotland Limited case. You can read the full judgement here. In short, the court linked the term woman to a person’s biological sex. How does succession law approach the issue? […]
Gender recognition and succession – What does English law say? Read More »
What are capital contributions If you fund a company in the UK, there are two common mechanisms you could use. You could issue new shares in the company or you could lend funds to the company. However, there is a third option, a “capital contribution”, and the tax treatment of these can be problematic. A
Taxing Capital Contributions (aka how to make a magical gain) Read More »
The Temporary Non-Resident rules present a potential trap for the unwary. Let’s face it, very few of us haven’t considered moving overseas to escape the dreary UK winters. However, sometimes the reality of life abroad doesn’t meet expectations. This article looks at the tax consequences of returning to the UK, and the traps you need
The Temporary Non-Resident Rules – How to avoid the traps Read More »