In this article, Mark Lazarowicz considers freedom of movement and the “settled status” of those EU citizens and their qualifying relatives who will be eligible to remain in the UK at the end of the transition period.

This article was first published in Greens Employment Law Bulletin, Issue 148 (published December 2018) and on Westlaw.  It is reproduced here with the kind permission of Thomson Reuters.

In this article, Andrew Bowen QC considers Burnden Holdings (UK) Ltd (in liq) v Fielding [2018] 2 W.L.R. 885.  The dispute in this case related to the nature of a director’s proprietary interest in the company’s shares, which had been transferred to another company on the assumption (denied by the defendant directors) that the transfer had been in breach of trust.

This article was first published in Greens Business Law Bulletin, Issue 157 (December 2018) and on Westlaw. It is reproduced here with the kind permission of Thomson Reuters.

As HMRC reviews the treatment of trusts, Gordon Watt suggests removing a tax trap that lurks for trusts for disabled beneficiaries.

This article originally appeared in Taxation magazine and is reproduced here with the permission of Lexis Nexis.