Private Client weekly highlights—10 April 2025
This week’s edition of Private Client highlights includes: (1) HMRC publishes an updated IHT400 and new schedule IHT401a to record non long-term residence status of deceased; (2) Irwin Mitchell Trust Corporation Ltd v KS, an important decision which addresses the jurisdictional limits of the Court of Protection; (3) HMRC has confirmed that trustees must close and re-register trusts ceasing to be taxable under the Trust Registration Service; (4) HMRC publishes a new Residence and FIG Regime Manual and updates its Inheritance Tax, Trusts and Estates, and International manuals to reflect recent changes to the law on domicile; (5) HMRC publishes new directions for internationally mobile employees; and (6) 381 Southwark Park Road RTM Company Ltd v Click St Andrews Ltd, the first decision to award a building liability order under the Building Safety Act 2022 and which signals a major development in company law and the doctrine that different companies should generally be treated as different legal persons.
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