Trust Registration Service: Update

Background

All trusts with a UK tax liability have been required to register under the Tax Registration Service (TRS) since March 2018. Following the country’s adoption of the EU’s 5th Money Laundering Directive, the scope of the TRS has been expanded. As a result of the change, all existing UK trusts and some non-UK trusts, irrespective of whether the trust has a UK tax liability, need to now register with HMRC too, unless they fall within the list of excluded trusts.

What are excluded trusts?

 Excluded trusts include but are not limited to:

  • charitable trusts;
  • will trusts (for the first two years after date of death only);
  • co-ownership trusts where legal and beneficial owners are the same person;
  • bank accounts for minors;
  • trusts for bereaved minors or adults aged 18-25;
  • trusts of life policies paying out on death, terminal illness or disability;
  • trusts imposed by courts or created by legislation.

It is important to note that bare trusts have not been excluded and, therefore, will be required to register.

What information is required?

The following information will need to be provided:

  • trust name;
  • status;
  • details of assets;
  • reference numbers of settlor, trustees and beneficiaries.
Who is the information available to?

 The register can be viewed by HMRC and law enforcement authorities.

What is the registration deadline?

 The deadline for registrations for non-taxable trusts is 1 September 2022.

Are there any other deadlines?

 Both taxable and non-taxable trusts will have 90 days to report any changes.  If the trust is taxable, a declaration that the trust is up to date needs to be made on an annual basis by 31 January.

What to do next?

 Trustees have a legal duty to comply with the HMRC reporting requirements. If you have any questions, please contact us, and we will advise on the above.

If you have any questions, please do not hesitate to contact James Cohen directly on jcohen@gscsolicitors.com or 0207 822 2257, or Alla Stepanyants on astepanyants@gscsolicitors.com or 0207 822 2222.

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

Machine Learning engineer? Why you should consider the UK for your next move

LinkedIn has listed Machine Learning Engineer as second place in this year’s 20 most in-demand job titles in the UK. Top locations for this position include London, Cambridge and Edinburgh, and employers are generally asking for around three years of experience. Interestingly, while Data Engineers and Back End Developer roles are also in demand, London and Manchester are the most popular locations.

If you’re thinking of relocating here, the UK is attractive for many reasons; here are just a few:

  • The average base pay for a Machine Learning Engineer is £51,487, and it goes up to a six-figure salary for the right person (Glassdoor[1]).
  • The UK is ranked third in the world for private venture capital investment into AI companies; in 2019, investment into the UK reached almost £2.5bn. It’s also home to a third of Europe’s total AI companies.
  • More and more Unicorn start-ups[2] are making their presence felt in the UK, with three in four of the UK’s unicorn companies based in London. As this includes all 20 fintech unicorns[3], the demand for a skilled workforce couldn’t be higher.
  • The UK offers the most flexible visa for specialists and highly skilled individuals. The traditional Skilled Worker visa route is readily available if you qualify to enter the UK market on a sponsored route.
  • Alternatively, the Global Talent Visa offers great flexibility if you’re a highly accomplished ML engineer. A successful application will get you through a fast-track route to permanent residency status after three years and you wouldn’t be bonded to any employer throughout the visa duration.

The UK also offers a fantastic work-life balance for professionals with a family. With excellent commuting routes, you wouldn’t necessarily have to live in London. With access to an exceptional school system and being strategically located geographically, it’s a smooth ride for your family members if they relocate to the UK with you.

At GSC Solicitors LLP, we advise clients on all aspects of Immigration, UK tax, and UK employment law. If you’re considering moving to the UK for work, get in touch with our specialist immigration team to discuss your options. Call our Private & Corporate Immigration expert Shareena Rahman on +44 (0)20 7822 2222 or email srahman@gscsolicitors.com

[1] https://www.glassdoor.co.uk/Salaries/machine-learning-engineer-salary-SRCH_KO0,25.htm

[2] https://startupsoflondon.com/the-complete-list-of-unicorn-startups-in-the-uk-2021/

[3] https://www.beauhurst.com/research/unicorn-companies/

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

The Register of Overseas Entities: Questions & Answers

Why is the Register of Overseas Entities being introduced?

The UK government is introducing a ‘Register of Overseas Entities’ to achieve transparency of property ownership where any UK property is held by an overseas entity. The government is looking to disincentivise foreign criminals from using UK property to launder money while continuing to provide legitimate businesses with an opportunity to invest in the United Kingdom.

The deadline for registration will be 6 months from the commencement of this new law.

Who will the measures apply to?

 The measures will apply to the following foreign owners of UK property:

  • any companies or legal entities governed by the law of a country or territory outside the United Kingdom
  • individuals who have significant influence or control over the entity.
 What property will the measures apply to?

 The measures will apply to property bought since January 1999 in England and Wales and since December 2014 in Scotland.

 What will the Register do?

The ‘Register of Overseas Entities’ will:

  • provide more information for law enforcement to assist with identifying criminals who use UK property to launder money
  • require anonymous foreign owners of UK property to reveal their identity
  • bring the regulations in line with those for UK companies owning property in the United Kingdom who are already obliged to disclose their beneficial owners to Companies House
  • impose sanctions for non-compliance.
What will foreign property owners have to do?

 This regime is modelled on the “People with Significant Control” (PSC) regime which is already in place for UK Companies. Foreign entities will now have to register their beneficial owners at Companies House.

Beneficial owners include those individuals who own more than 25% of the shares or have significant influence or control over the foreign entity.

 What will the sanctions for noncompliance be?

 There will be civil sanctions in the form of financial penalties of up to £500 per day, restrictions on dealing with property as well as criminal sanctions for both owners and managing officers.

 Review

 Currently there are approximately 90,000 properties in the UK that are owned by offshore companies and this new legislation has been sitting on the shelve for 4 years. However, it has taken the crisis in Ukraine to put this now on the top of the political agenda.

It is doubtful how this new legislation will succeed in dealing with those criminals or individuals on the Sanction list who use UK property to launder their funds. The flaws of the new legislation is the same as those being faced by the current PSC regime for UK Companies. The main disadvantages being that it is still possible to create structures so that the real individual is hidden from the register and that there is no mechanism to check that the information that is provided is true.

If you have any questions, please do not hesitate to contact James Cohen directly on jcohen@gscsolicitors.com or 0207 822 2257.

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

Application for the Ukrainian Humanitarian Route

Further support for Ukrainians fleeing Russia invasion

Thousands more Ukrainians will be welcomed to the UK as the Government continues its support for Ukraine in their fight against the Russian invasion.

The Prime Minister this morning (March 1) announced an expansion to our Ukrainian Humanitarian Route, which will increase the number of people from Ukraine who are eligible to come to the UK to be reunited with their families.

As well as immediate family members, British nationals and people of any nationality settled in the UK will now be supported to bring parents, grandparents, adult children and siblings to the UK. British nationals and people settled in the UK will be able to bring extended family members to the UK and sponsored humanitarian visa route will be established.

Assistance available to Ukrainian family members of British nationals and family members of Ukrainian residents in the UK.

The new changes will allow the arrival of Ukrainian immediate family members of families of British citizens and people living in the UK:

Who are considered to be the immediate family members?

  • Spouse/Unmarried partner
  • Children below 18 y/o
  • Parents
  • Grandparents
  • Adult offspring above 18 y/o
  • Siblings and their immediate family members
  • a full-time relative you look after, who lives with you due to health

NO APPLICATION FEE

NO English language and salary requirements

People who successfully apply under this scheme will be granted an initial leave of 12 months.

If you meet the requirements and want your relatives to join you, please contact the hotline and apply.

You will be informed if you qualify to apply. You will also be given the information on how to submit the free application.

Telephone: +44 300 3032785 – select option 1 (0300 3032785 if you’re in the UK – select option 1)

Lines are open 24 hours a day 7 days a week.

This is a free phone number, but network charges may still apply.

Once you apply, you need to contact a visa centre in the neighbouring country to register biometric data after applying.

Visa centres where you can submit biometric data:

  • Poland- An additional visa centre has been created in Zhešuví, Poland.
  • Moldova
  • Hungary

Basic security checks will be carried out, taking into account Russia’s offensive actions regarding infiltration into Ukraine, but the UKVI will continue to accelerate this process and consider applications as soon as possible.

UKVI aims to process these applications within 24 hours from the date when the applicant registers his biometric information.

For any questions or assistance please do not hesitate to contact us directly on +44(0) 207 8222222 or get in touch with our Immigration experts, Hateem Ali on hali@gscsolicitors.com or +44(0)207 822 2209, or Shareena Rahman on srahman@gscsolicitors.com or +44(0)207 822 2222.

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

Source: https://www.gov.uk/government/news/further-support-for-ukrainians-fleeing-russia-invasion

 

Investor visa route closure

The Home Office announced last week that they are shutting the ‘Golden visa’ Investor visa route with immediate effect. This is amid pressure on ministers to cut UK ties to Russia over the threat of invasion to Ukraine.

The UK investor visa was first introduced in 2008, and while the visa traditionally attracts Russian, Chinese and the Middle Eastern investors, it has recently attracted western investors post-Brexit.

In 2020, a total of 216 visas were issued; in 2019, the figure was 360. Figures show that mainland China was the largest source of successful applicants (23), followed by Russia (12), the US (10), Canada (8) and Hong Kong (5), Switzerland (2) and France (1).

The Home Office has announced that they will be making reforms to the Innovator route as part of the new points-based immigration system. It is expected that it will include an ambitious investment route that will effectively support the UK economy.

At present, the Home Office will be announcing the statement of changes that includes the new Global Business Mobility visa. It is expected that this route will offer a wide range of business-friendly visa route.

We will continue to monitor the development very closely and will ensure that our clients are kept up to date.

For any questions on Private Immigration to the UK or if you would to find out regarding your eligibility for UK visa routes, please contact our Immigration Advisor, Shareena Rahman on srahman@gscsolicitors.com or +44(0)207 822 2222.

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

 

The Scale-Up Visa – A real solution or a nice idea on paper?

The Scale-Up visa was announced on October 27, 2021 by Rishi Sunak MP who is the UK Chancellor of the Exchequer as a part of his 2021 budget. This new visa category is supposedly going to help accelerate the UK business’s ability to attract highly skilled migrant workers in the post Brexit economy.

The main purpose of the Scale-Up visa (in theory) is that it should allow certain employers identified as Scale-Up Companies quicker access to skilled labour from overseas.

WHAT IS A SCALE-UP COMPANY?

A Scale-Up company is a company of high growth that has an annual average revenue or employment growth rate over a 3-year period greater than 20% and have minimum 10 employees in its observation period.

Scale-Up visas and Skilled Worker visas are almost very similar and differ slightly from each other. Skilled Worker visa applicants need to be sponsored by a UK company that holds a licence approved by the Home Office before they can employ a migrant worker from overseas while a Scale-Up visa applicants proposed UK employer does not.

Both visas require a job offer from UK company but the salary requirement for Scale-Up visa is £33,000 whilst the minimum salary required for Skilled Worker visa is £26,000.

KEY ELEMENTS OF NEW VISA:

Following are the key elements of the Scale-Up visa:

  1. Applicant’s will need to prove their English proficiency.
  2. An applicant must have a job offer from a Scale-Up company with salary of at least £33,000 annually to be considered for this visa.
  3. Applicants of Scale-Up visa can extend their visa for a period of 5 years.
  4. After 5 years on the Scale-Up visa route applicants can apply for Indefinite Leave to Remain and thereafter British citizenship.
  5. In the event that an applicant wants to switch employers while holding Scale-Up visa and the new employer is not a scale up company then the applicant can switch into another visa route such as the Skilled Worker visa.
WHAT’S NEXT?

Information published so far indicates that the visa is expected to be launched in 2022 apart from that the UK government hasn’t given a conclusive timeline of when it will be launched.

Subject to meeting specific requirements, further details regarding extension will be released in 2022. It will be interesting to see how the process for accepting that a company meets the ‘Scale-Up’ company definition will work in practice, as it is clearly envisaged that someone will have to make such a decision on behalf of the Home Office.

It remains to be seen whether the changes introduced at the start of 2021 to the Skilled Worker visa and the anticipated Scale-Up visa together will help to kick start the UK economy in 2022 and provide UK employers with access to the best possible talent allowing them to compete and attract the ‘brightest and the best’ to coin a much-loved government phrase.

For any questions on Business or Private Immigration to the UK or if you require assistance with your existing application, please contact Head of Business & Private Immigration at GSC Solicitors LLP Hateem Ali on hali@gscsolicitors.com or +44(0)207 822 2209.

© 2022 GSC Solicitors LLP. All rights reserved.  GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

 

Does Plan B mean that I cannot go into the office?

In an effort to tackle the large rise in Coronavirus cases, the government has recently implemented Plan B, which includes measures to try and reduce the spread of the virus.

In relation to those working in offices, the guidance states that “Office workers who can work from home should do so”. However, there are some exceptions to that recommendation. For example, when it is necessary to access certain equipment to allow a person to do their job.

The government has clearly taken into account the toll that working from home has had on certain individuals, as the guidance states that employers should consider whether working from home is appropriate for those “facing mental or physical health difficulties, or those with a particularly challenging home working environment.”

What has not changed is an employer’s obligation to provide for a safe working environment, and employers should remember this if staff will be going into the office.

The law in this article is current as of 20 December 2021.

If you have any employment law queries, please do not hesitate to contact David Nathan at dnathan@gscsolicitors.com or on 020 7822 2247.

© 2021 GSC Solicitors LLP. All rights reserved. GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

Trade Mark symbols – what do they mean?

At the firm we regularly receive queries about what clients should be doing to show they have Intellectual Property Rights in the brands and logos they create and how they can best show that these are protected. Whilst it is not required, it is best practice to assert the ownership or existence of the rights when they are published, distributed or used. This can be done by using some of the standard industry symbols.

In this article we set out the symbols that should be used in respect of trade marks, their meaning and purpose.  The use of symbols applicable to copyright will be covered in a forthcoming article.

Registered Trade Marks

Image: ®

Description – A capital R contained in a circle. It is usually shown in superscript after the trade marked words, phrase or logo.

Use – This symbol is used to signify that the word, logo, name or phrase has been registered as a trade mark either at the European Union Intellectual Property Office, the UK Intellectual Property Office or another applicable office around the world. It is used to put the general public on notice that the words or symbols have been successfully registered as a trade mark and that use of that sign is subject to the controls that trade mark law provides. The symbol should not be used against any logo or words which have not yet been successfully registered as a trade mark and in many countries it is against the law do so.

Trade Mark

Image: TM

Description – a superscript TM after the trade mark.

Use – This use of this symbol simple shows that the manufacturer of the goods or supplier of the services has used those terms in a trade mark sense (such as to indicate the origin of the goods or services). However, it does not indicate that any registered protection has been given to the mark.  This may be because no application has been made to register the mark or, if an application has been made, the mark has yet to be registered.  The symbol indicates to the general public that the manufacturer or supplier is protective over the sign and so is likely to take action to protect their rights in respect of that sign. This could be by relying on the common law right of passing off (in the UK) or rights of unfair competition.

Service Mark

ImageSM

Description – A superscript SM after the applicable service mark

Use – Akin to the TM symbol mark above, the SM symbol relates to an unregistered service mark and historically has been used in some jurisdictions where the sign is used in respect of services (such as a law firm name) rather than in relation to goods. Where the service mark being used has been registered as a trade mark, the Registered Trade Mark symbol above should be used. This is common to both registered Trade Marks and Services Marks.

for further information, please contact Ross Waldram of GSC’s IP & Media Team on rwaldram@gscsolicitors.com or 0207 822 2222.

© 2021 GSC Solicitors LLP. All rights reserved. GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

Commercial Landlords and Tenants with Covid-19 Rent Arrears – NEW Code of Practice

What is changing?

Commercial tenants are currently protected from eviction until 25 March 2022, to provide businesses with breathing space and help protect jobs when certain industries had to close in full or in part during the pandemic. A voluntary code for commercial landlords and tenants was introduced in June 2020, encouraging landlords and tenants to negotiate and settle rent arrears where possible.

This has now been replaced by a new voluntary Code of Practice (“the Code”), which will establish a legally binding arbitration process for commercial landlords and tenants who have not already reached agreement on existing rent arrears. The Code sets out that, in the first instance, tenants unable to pay in full should negotiate with their landlord in the expectation that the landlord waives some or all rent arrears where they are able to do so and/or agrees a payment plan, limited to 2 years.

When does the Code apply?

The Code applies to all commercial leases held by business tenants that have built up rent arrears (including service charges and insurance) due to an inability to pay, caused by being forced to close or cease trading as a result of the pandemic. This includes the hospitality, retail, leisure and manufacturing sectors. The arrears must have accrued during a ring-fenced period, being from 21 March 2020, when business closures first came into force, to the date when specific restrictions were last removed for that relevant business sector (“Ring Fenced Debts”).

The business tenants must have a “viable” business. There is no set definition of viability and the parties are asked to consider whether the business tenant, aside from the Ring Fenced Debts, has or will in the foreseeable future have, the means and ability to meet its obligations and to continue trading.  If a tenant business has not been able to pay any rent since Covid restrictions were lifted this may be evidence that the tenant business is not viable.

The Negotiation Process – what you need to show

The Code promotes a settlement that preserves – in so far as possible – the tenant business and the jobs that it supports, without undermining the solvency of the landlord. Tenants will need to show landlords sufficient evidence to substantiate their need for assistance with rent.  Landlords should also make clear to the tenants the impact of late or non-payment of rent on their own circumstances.

Evidence will vary depending on the specific circumstances but could include, existing and anticipated credit/debit balance, business performance since March 2020, overdue invoices or tax demands, exceeding overdraft limits, creditor demands, loss of important contracts, insolvency of a major customer.  When considering what is affordable for either party, this should not include restructuring, borrowing, or the taking on of further debts.

Binding Arbitration – if there is no settlement

Where the parties are unable to reach a settlement, The Commercial Rents (Coronavirus) Bill (“the Bill”) introduces a binding arbitration process.

  • Step 1 A letter of notification: the landlord or tenant must notify the other party of their intention to pursue binding arbitration. At this point the party will be expected to submit a proposal for settlement of Ring Fenced Debts, supported by any appropriate evidence of affordability.
  • Step 2 The other party may respond and can either accept the proposal made or submit a counterproposal.
  • Step 3 An application by either the landlord or the tenant together with a fee: the application must include the notification sent during the pre-application stage, their proposal for resolution and relevant supporting evidence.
  • Step 4 The other party will then have 14 days to submit their own proposal, together with any supporting evidence. Following that, the parties will have the opportunity to submit revised proposals for what the arbitrator’s award should be.
  • Step 5 Both the landlord and tenant will then be given the choice of a public hearing or, if neither party asks for a hearing, the arbitrator will consider the matter based on the documentation provided.
  • Step 6 The arbitrator will seek to conduct a hearing no more than 14 days from the receipt of a request for one. The arbitrator will decide how to conduct the hearing, which should not last more than six hours.
  • Step 7 The arbitrator will consider their decision based on the written evidence and any hearing and notify parties, within 14 days of a hearing, of the award made. The arbitrator’s award will be legally binding.
Timeframe and Fees

Parties will be given 6 months from the date the Bill comes into force to apply for the arbitration process.  It is currently anticipated that the Bill will be passed by 25 March 2022 (being the date upon which the current protection for commercial tenants expires).   The fees payable for arbitration will be payable in advance and are yet to be decided. The fees are expected to be variable; with a sliding scale, relative to the size of the rental arrears owed, used to determine a fee cap and ensure it is proportionate for each case.

Prevention of other Enforcement Action

It is important to note that the Bill will prevent other remedies from being exercised in relation to the Ring Fenced Debts, until either a settlement has been reached or the 6 month timeframe for applying to the arbitration system has passed.

Landlords will not be able to issue debt proceedings nor enforce any judgments obtained in relation to ring-fenced debts between 10 November 2021 and the end of the 6-month window for arbitration.  Landlord’s will also not be able to take any action through the Commercial Rent Arrears Recovery procedure nor commence any insolvency processes.

 PRACTICAL POINTS – what landlords and tenants need to consider
  • Landlords will want to consider carefully the long-term impact of tenant businesses failing and leaving their property empty and liable to business rates.
  • Tenants should be proactive in approaching their landlord and providing sufficient information about the impact that the pandemic has had on their business.
  • Transparency is important for both parties as agreements struck on the basis of false or misleading information are unlikely to be enforceable.
  • Landlords should not seek historic financial information or personal guarantees from tenants where none were provided when the lease commenced. The lease remains an ongoing contract between the parties and should only be varied to reflect the impact of the pandemic upon both parties.
  • Agreements made conditional upon future rent payments or payments towards arrears of rent being honoured by tenants should be flexible enough to accommodate future trading restrictions that the Government might have to impose to manage the pandemic. Future commitments might best be framed by reference to the number of days a business is able to trade normally, such after trading for X days the tenant will pay £y.

For further questions please contact Michael Shapiro directly on: mshapiro@gscsolicitors.com or 0207 822 2246, or  Mark Richardson directly on mrichardson@gscsolicitors.com or 0207 822 2240.

© 2021 GSC Solicitors LLP. All rights reserved. GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.

 

Family Investment Companies – Tax & Succession Planning

Family Investment Companies (FIC) remain a useful tax and succession planning tool as clients seek alternatives or complementary ways of structuring their estates for tax optimisation and planning for the next generation.
Below is a brief synopsis of what a FIC is and how it works:

GSC_FamilyGuideance_LO_RES

 

For further question in relation to  Private Client Partner Amanda Chapman on achapman@gscsolicitors.com or 020 7822 2254.

© 2021 GSC Solicitors LLP. All rights reserved. GSC grants permission for the browsing of this material and for the printing of one copy per person for personal reference. GSC’s written permission must be obtained for any other use of this material. This publication has been prepared only as a guide to provide readers with general information on recent legal developments. It is not formal legal advice and should not be relied on for any purpose. You should not act or refrain from acting based on the information contained in this document without obtaining specific formal advice from suitably qualified advisors.