A summary of key legal updates for the Private Client sector over the past week is as follows.

It has been reported that the Chancellor may postpone the Autumn 2021 Budget until Spring 2022 to allow more time for the economic impact of the pandemic and the end of the furlough scheme to become clear.

HMRC has made a controversial change to its Residence, Domicile and Remittance Basis Manual ("RDRM") regarding collateral in respect of a "relevant debt".

It is not uncommon for an elderly person to move in with one of their children when it becomes difficult to manage at home by themselves.

The Lord Chancellor has formally approved the right of chartered accountants and legal executives to offer non-contentious probate services.

The City of London Law Society recently sent a letter to HM Treasury regarding the Court of Appeal decision in Fons Hf v Corporal Ltd and another.

From novel methods of banking to crowd funding, peer-to-peer lending and fund administration, fintech is growing ever more important in our increasingly e-connected world.

ICAP Securities & Derivatives Exchange issued a consultation on 22 January 2015 proposing to overhaul its admissions criteria for companies applying for admission to the ISDX Growth Market.

The Small Business, Enterprise and Employment Bill, which is currently at the Committee Stage in the House of Lords, looks set to introduce a number of measures affecting the Companies Act 2006, the Directors Disqualification Act 1986 and the Insolvency Act 1986.

The case of Sands v Singh has recently clarified but narrowed the circumstances in which a trustee in bankruptcy can challenge an order or financial settlement made in divorce and ancillary relief proceedings.

In the case of Hunt v Hosking [2013] EWCA Civ 1408 the Court of Appeal held that a payment of company money made by a trustee to a third party, without the company’s participation, could not be a transaction at an undervalue under section 238 of the Insolvency Act 1986, because it was not a transaction "entered into" by the company.

A registered trade mark should not be descriptive of the characteristic of the particular goods or service for which it is registered. But where is the line drawn between what is descriptive and what is not?

In a recent decision, the Court of Appeal had to consider the basis for the value of a partner's share in the partnership.

We all know how irritating it can be to receive a text message that turns out to be an unsolicited "spam" message inviting us to make a PPI claim.

A recent Court of Appeal decision in Spencer v Taylor has provided landlords with much needed clarity.

As cranes start to reappear on London's skyline again, some tenants are surprised to learn they can be forced out of their property.

The range of new homes warranty schemes currently available in the market is wide but if you are seeking cover to pass on to your purchasers for a residential conversion...

In a recent case (Lulu Construction vs Mullalley & Co) the contractor benefitted from a legal uncertainty regarding compensation for late payment and was awarded his adjudication costs.

In their manifesto, the Conservative party announced that they would allow family homes, worth up to £1 million, to be passed on free of inheritance tax ("IHT") on death.

One of the Government's recent initiatives to clamp down on tax avoidance is their consultation on the Disclosure of Tax Avoidance Schemes ("DOTAS") regime published on 20 April 2016 ("the Consultation").