Insights: Publications - June 2016

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Brexit exits – don’t get caught out by the IHT deemed domiciled rules

Helena Luckhurst |

Brexit uncertainties may be giving fresh impetus to many UK resident non-UK domiciliaries who are thinking about their residency plans. However, for res non-doms, it’s important not to lose sight of another key tax change now on the horizon – the change in the Inheritance Tax (IHT) deemed domiciled rules. A person is deemed domiciled […]

Article 50: understanding the legal architecture around Brexit

Sarah Gogan |

The withdrawal process, rather than being a straightforward process of exit, raises complicated legal and political issues For now the UK remains a member of the EU. Last Thursday’s referendum is not a formal, legally binding trigger for a UK exit. Article 50 of the Lisbon Treaty is the only legal route to withdrawal and […]

Brexit and European legal transactions - Keep calm and carry on

Alexander Wildschütz |

On 23 June 2016, voters in the United Kingdom opted to leave the European Union. Although a referendum is not constitutionally binding, the Prime Minister has announced that he will respect the result and clear the way to withdrawal from the EU treaties under Article 50 of the Lisbon Treaty. In contrast to what was […]

Brexit - where next?

Charles Proctor |

The outcome of last Thursday’s referendum on the UK’s membership of the European Union has sent shock waves through the UK, EU institutions, EU countries and the financial markets. It has also precipitated a leadership crisis in both of the major political parties. All of these developments were easily predictable. But the next stages are […]

Brexit und der europäische Rechtsverkehr – Keep calm and carry on

Alexander Wildschütz |

Am 23. Juni 2016 haben sich die Wähler im Vereinigten Königreich dafür ausgesprochen, die Europäische Union zu verlassen. Obwohl ein Volksentscheid verfassungsrechtlich nicht verbindlich ist, hat Premierminister David Cameron angekündigt, dass er das Ergebnis respektieren und den Weg zur Aufkündigung der europäischen Verträge nach Artikel 50 des Vertrages von Lissabon freiräumen wird. Anders als ursprünglich […]

Brexit: the effect on UK-Europe travel

Sarah Gogan |

Britain’s decision to leave the EU will have political and economic effects so large and unfathomable that it may take many years before they are fully understood. Sarah Gogan, immigration partner at Fladgate LLP, is quoted in the Financial Times article linked below. Brexit: the effect on UK-Europe travel Sarah Gogan, Partner, Fladgate LLP (

Quarter Day - June 2016

Alison Mould |

Updates for real estate professionals

Arbitration or court litigation in England and Wales

Tom Bolam |

Counterparties to a commercial contract with no connection to England often agree that any dispute arising from their contract will be determined by the courts of England. The English courts are accustomed to dealing with cases that have no real connection to their jurisdiction.  When agreeing the form of dispute resolution, parties may be faced […]

‘Amber, Green and Red Surprise’: Conflicts in International Arbitration

Ian Smith |

A recent case in the Commercial Court, which has coincided with our experience of an arbitrator resigning due to a potential conflict, has brought attention to the International Bar Association’s Guidelines on Conflicts of Interest in International Arbitration. The IBA Guidelines are frequently used in the international arbitration arena to consider impartiality and independence. With […]

The death of the annual return


The launch of confirmation statements – getting the content and timing right. The longstanding requirement for companies and limited liability partnerships (LLPs) to file an annual return will be replaced by a requirement to file a confirmation statement after 30 June 2016 under the Small Business, Enterprise and Employment Act 2015. “Persons with significant control” […]

UK needs a fluid immigration policy

Sarah Gogan |

Mass immigration is unpopular in Britain. Surveys show that the majority of UK citizens – first and second generation immigrants included – favour reducing immigration. It is consistently ranked as one of the most important issues facing the nation during the referendum on EU membership with Britons seemingly as worried about immigration from within the EU as […]

Second marriage spouses and Wills: three key bear traps to avoid

Helena Luckhurst |

Second marriage spouses sometimes have Wills that do not leave their assets to their second spouse outright.  This is particularly the case when there are children from the first marriage and the intention is to ensure that everyone – the second wife and the children from the first marriage – receive something.  For some clients, […]