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This week’s edition of Private Client highlights includes: (1) the Supreme Court decision on proprietary estoppel in Guest v Guest, including video commentary; (2) the Emergency Statement made by the Chancellor of the Exchequer on 17 October 2022; (3) predictions for the Medium-Term Fiscal Plan scheduled for 31 October 2022; (4) the Privy Council landmark decision on Jersey 'insolvent trusts' in Equity Trust (Jersey) Ltd (Respondent) v Halabi (Appellant) (Jersey); (5) the tribunal decision on tax residency where the taxpayer had purportedly relocated to Belgium in McCabe v HMRC; (6) statistics and updated guidance relating to the Trust Registration Service and (7) updated Form IHT402 in relation to the transferable basic nil rate band.
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