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Private client review for January 2021

Speed read
In Rialas, the Upper Tribunal effectively deferred its decision to allow the Court of Appeal to decide where to draw the line in the Fisher appeal. In Mackay, the High Court considered whether an individual must consent to their appointment as trustee to make it effective and whether in this case the appellant had been subject to undue influence. Argentina has introduced a one-off wealth tax as a response to the pandemic. The US Congress has approved the creation of the first federal beneficial ownership registers. Simplifying changes have been made to the UK’s implementation of DAC 6 as a result of Brexit. Practitioners should be aware of the expansion of the UK trust register and that there is no general exemption for bare trust and joint ownership situations. 

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