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Private Client weekly: trusts, family finance, tax and insolvency: key UK cases, HMRC changes, pensions, devolved updates and international tax treaty ruling (14 August 2025)

Published on: 14 August 2025

Published by a LexisNexis Private Client expert
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In this issue:

  • Trusts
  • Spouses, civil partners and cohabitants
  • UK taxation for Private Client
  • HMRC Manuals revisions
  • Tax avoidance, evasion and non-compliance
  • Insolvency—Private Client
  • Contentious trusts and estates
  • Pensions, insurance and tax efficient investments
  • Scotland, Wales and Northern Ireland
  • International
  • Question of the week
  • Further Private Client updates this week
  • Daily and weekly news bulletins
  • LexTalk® Private Client: a Lexis+® community
  • New and refreshed content
  • Dates for your diary
  • Trackers
  • Latest Q&As
  • Useful information

Trusts Insufficient evidence to establish beneficial interest (Egbuna v IJ Investments Ltd)

The King’s Bench Division rejected an appeal from a possession order, concluding that merely residing in a property does not confer a beneficial interest without adequate proof of financial contributions or a shared intention, even where the circumstances may appear unfair. The dispute related to a former matrimonial home acquired by the appellant’s ex-husband in 2005, which he sold in 2021 to IJI Ltd, a company controlled by solicitors acquainted with him; notably, the purchaser did not inspect the premises or confirm vacant possession before completion...

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