Insights: Emma Hurrell

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Does my new charity need to be registered?

Emma Hurrell |

Whatever your reasons are for setting up a charity (perhaps it is for tax reasons or to benefit from business rates relief), here are a few points to consider when doing so. Trustees Trustees are those who have general control and management of the administration of the charity. The Charity Commission suggests appointing a minimum […]

Estate planning with an international element

Emma Hurrell |

What type of Will do I need if I have foreign assets? If you own foreign assets, then you should consider putting in place a foreign Will in the jurisdictions in which you own those assets, in addition to a UK Will.  The advantage of this is that on your death, probate can be obtained […]

When should you review your Will?

Emma Hurrell |

It is always important to have a Will in place, but if you already have one, there are certain circumstances where it is necessary to review it. Changes to personal circumstances If you marry or form a civil partnership, then your Will is automatically revoked unless you state in the Will that you are making […]

CGT to be payable on non UK residents' disposals of UK residential property

Richard Kaufman, Emma Hurrell, Helena Luckhurst |

In the 2013 Autumn Statement, the Chancellor announced that from April 2015, Capital Gains Tax (CGT) will apply to gains made on disposals of residential property in the UK by non UK residents as well as UK residents. The government has since issued a consultation on the subject in which it welcomes views on how […]