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# Maurice Turnor Gardner

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## Posts
- [Beyond Private Wealth: Trusts in a Commercial Setting – Some Key Issues](https://www.mauriceturnorgardner.com/articles/beyond-private-wealth-trusts-in-a-commercial-setting-some-key-issues/): Trusts law was first developed, and continues to develop, in a family context. But trusts as tools in commercial transactions have proved to be extremely flexible and powerful, and their uses continue to develop.
- [Immigration and tax: the early bird catches the worm](https://www.mauriceturnorgardner.com/articles/immigration-and-tax-the-early-bird-catches-the-worm/): For some clients and their advisors, a move to the UK may initially appear to be a straightforward immigration exercise. That is to identify the appropriate visa route, prepare the necessary documents and evidence, submit the application and relocate once permission is granted. In practice, it is rarely that simple. Instead, the combination of immigration status, UK tax residence, travel patterns, family arrangements and longer-term objectives will eventually overlap in ways that be problematic if not identified at the outset.
- [Maurice Turnor Gardner launches specialist trust company for independent appointments](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-launches-specialist-trust-company-for-independent-appointments/): Maurice Turnor Gardner has established MTG Trust Company, a specialist trust corporation offering professional appointments as attorney, executor, trustee and independent administrator.
- [Complexity, mobility and modern private wealth](https://www.mauriceturnorgardner.com/articles/complexity-mobility-and-modern-private-wealth/): An article by Paul Whitehead, Senior Partner at Maurice Turnor Gardner.
- [Maurice Turnor Gardner recognised in Chambers High Net Worth Guide 2026](https://www.mauriceturnorgardner.com/news/mtg-recognised-in-chambers-high-net-worth-guide-2026/): Maurice Turnor Gardner has once again been recognised across the full breadth of its practice in the Chambers High Net Worth Guide 2026.
- [Pensions and inheritance tax: A guide to the April 2027 changes](https://www.mauriceturnorgardner.com/articles/pensions-and-inheritance-tax-a-guide-to-the-april-2027-changes/): The government has confirmed that unused pension funds will generally form part of an individual’s estate for inheritance tax purposes from 6 April 2027.
- [High-Value Tenancies & SDLT: What agents and advisors need to know](https://www.mauriceturnorgardner.com/articles/high-value-tenancies-sdlt-what-agents-and-advisors-need-to-know/): An article by Olivia Minghella, Counsel at Maurice Turnor Gardner, and Sean Randal of Sean Randall Tax LLP. 
- [Maurice Turnor Gardner Announces Senior Partner Succession](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-announces-senior-partner-succession/): Maurice Turnor Gardner LLP (MTG), the leading private client law firm, today announces that Paul Whitehead will become Senior Partner with effect from 1 May 2026, succeeding Clare Maurice, one of the firm’s founding partners.
- [Prime residential property: a market defined by caution, pricing pressure and selective opportunity](https://www.mauriceturnorgardner.com/articles/prime-residential-property-a-market-defined-by-caution-pricing-pressure-and-selective-opportunity/): Following its shortlisting for Residential Property Team of the Year at the Chambers High Net Worth Awards 2026, the Real Estate team at Maurice Turnor Gardner continues to advise on transactions at the top end of the prime central London market in conditions that require close attention and careful judgement.
- [Q&A with Sarah Conway, Partner and Head of Real Estate](https://www.mauriceturnorgardner.com/articles/qa-with-sarah-conway-partner-and-head-of-real-estate/): On the Chambers High Net Worth Awards shortlist and the realities of the prime residential market
- [Stuart Smyth Promoted to Partnership](https://www.mauriceturnorgardner.com/news/stuart-smyth-promoted-to-partnership/): Maurice Turnor Gardner (MTG) has promoted Stuart Smyth to the partnership with effect from 1 May 2026. 
- [Maurice Turnor Gardner updates brand and website.](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-updates-brand-and-website/): Maurice Turnor Gardner LLP (MTG) has updated its brand and website to reflect how it operates today.
- [Automatic Exchange of Information](https://www.mauriceturnorgardner.com/news/automatic-exchange-of-information/): The UK’s rules for automatic exchange of information (AEOI) under the Common Reporting Standard (CRS) and the UK Foreign Account Tax Compliance Act (FATCA) were updated on 16 July 2025. All UK resident entities that would be classified as a “Reporting Financial Institution” (RFI) or as a “trustee-documented trust” are now required to register with HMRC.
- [Beyond the Leaks: What the November Budget Really Means](https://www.mauriceturnorgardner.com/articles/beyond-the-leaks-what-the-november-budget-really-means/): The November 2025 Budget arrived after weeks of speculation and an unusually high volume of leaks. The final announcements were more restrained than many expected, yet the changes set a clear direction for the coming years.
- [Maurice Turnor Gardner promotes Colin Senez to Partner in Private Client Immigration Team](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-promotes-colin-senez-to-partner-in-private-client-immigration-team/): Maurice Turnor Gardner LLP is pleased to announce the promotion of Colin Senez to Partner, following his return from paternity leave. Colin leads the firm’s private client immigration practice. He is known for resolving complex legal questions for high and ultra-high-net-worth clients, often where other advisers have exhausted their options. 
- [MAURICE TURNOR GARDNER RECOGNISED AS A TOP-TIER FIRM IN LEGAL 500 UK 2026](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-recognised-as-a-top-tier-firm-in-legal-500-uk-2026/): Maurice Turnor Gardner LLP (MTG) has once again been recognised in the Legal 500 UK guide, achieving Tier 1 rankings in Personal Tax, Trusts and Probate and Residential Property.
- [Double success at STEP Private Client Awards 2025](https://www.mauriceturnorgardner.com/news/double-success-at-step-private-client-awards-2025/): Maurice Turnor Gardner LLP (MTG) has been named International Legal Team of the Year (Midsize Firm) and Private Client Legal Team of the Year (Midsize Firm) at the prestigious STEP Private Client Awards 2025.
- [MTG Moves to Tea Auction House After a Decade at Moorgate](https://www.mauriceturnorgardner.com/news/mtg-moves-to-tea-auction-house-after-a-decade-at-moorgate/): After ten years at Moorgate, MTG has relocated to Tea Auction House, Hay’s Galleria, London SE1. 
- [Just how enforceable is UK inheritance tax abroad?](https://www.mauriceturnorgardner.com/articles/just-how-enforceable-is-uk-inheritance-tax-abroad/): Alyssa Haggarty and Claire Weeks consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.
- [You need a prenup, even if it’s uncomfortable to broach the topic](https://www.mauriceturnorgardner.com/news/you-need-a-prenup-even-if-its-uncomfortable-to-broach/): Clare Maurice continues her series of columns in the FT with observations on the potentially thorny issue of “prenups” and how to broach it
- [The Law Commission’s Report on modernising wills](https://www.mauriceturnorgardner.com/news/the-law-commissions-report-on-modernising-wills/): The Law Commission’s Report on modernising wills - Predatory Marriages, Testamentary Freedom, and a New Landscape for Inheritance Claims
- [Time for yet another review of non-UK trusts and overseas entities holding UK land](https://www.mauriceturnorgardner.com/news/time-for-yet-another-review-of-non-uk-trusts-and-overseas-entities-holding-uk-land/): Time for yet another review of non-UK trusts and overseas entities holding UK land
- [Family offices put lawyers in an awkward position](https://www.mauriceturnorgardner.com/news/family-offices-put-lawyers-in-an-awkward-position/): Their growing sophistication means legal advisers no longer get automatic access to the wealthy principal
- [Business Property Relief](https://www.mauriceturnorgardner.com/articles/business-property-relief/): Acting now to protect the future -a guide for family businesses and trustees
- [MTG has been shortlisted for two STEP Private Client Awards](https://www.mauriceturnorgardner.com/news/1949/): We’re proud to share that MTG has been shortlisted for not one, but two STEP Private Client Awards this year!
- [Open wallets but closed borders……](https://www.mauriceturnorgardner.com/news/open-wallets-but-closed-borders/): In her third column for the Financial Times (and one of the Editor’s favourites this week) Clare Maurice ponders the government’s apparently conflicting policy of encouraging inward investment of foreign wealth with fiscal concessions without providing an appropriate immigration route.
- [Reforms to Settlement, a Hidden Cost](https://www.mauriceturnorgardner.com/articles/reforms-to-settlement-a-hidden-cost/): Colin Senez considers the proposals to amend the UK’s migration routes as announced by the government in its White Paper published on 12 May 2025
- [Sometimes the best succession plan is . . . doing nothing](https://www.mauriceturnorgardner.com/news/sometimes-the-best-succession-plan-is-doing-nothing/): In the second in a series of “thought pieces” for the FT, Senior Partner Clare Maurice shares her views and concludes that business succession planning and family harmony do not always go hand in hand.
- [The ROE and changes to the disclosure of trust information](https://www.mauriceturnorgardner.com/news/the-roe-and-changes-to-the-disclosure-of-trust-information/): Emma-Jane Weider and Stuart Smyth consider changes to access to (and the protection of) personal information relating to trusts on the Register of Overseas Entities.
- [Changes to the Remittance Basis from 6 April 2025 and the New Regime](https://www.mauriceturnorgardner.com/news/changes-to-the-remittance-basis-from-6-april-2025-and-the-new-regime/): With only days to go until major changes to the taxation of so-called “non-doms” take effect, Claire Weeks and Emma-Jane Weider have summarised the reforms to the income tax and capital gains tax regime in this handy table format.
- [Private client tax in 2024: ch-ch-ch-changes*](https://www.mauriceturnorgardner.com/articles/private-client-tax-in-2024-ch-ch-ch-changes/): Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases.
- [No one wants to leave a legacy of chaos and mayhem](https://www.mauriceturnorgardner.com/news/no-one-wants-to-leave-a-legacy-of-chaos-and-mayhem/): Senior Partner Clare Maurice shares her experiences (and sage advice) in attempting to engage her clients in the important, but often overlooked, tasks in estate planning (or “death admin”).
- [The Tax and Immigration Systems Don’t Match](https://www.mauriceturnorgardner.com/articles/the-tax-and-immigration-systems-dont-match/): In an article for the latest edition of Private Client Global Elite’s ‘The Month’, Counsel and Head of Immigration, Colin Senez explores the disconnect between the future tax regime (whatever that may be) and the suitability of the UK’s immigration system to adapt to these changes.
- [Maurice | Turnor | Gardner – Budget Update](https://www.mauriceturnorgardner.com/articles/maurice-turnor-gardner-budget-update/): Having waited 19 weeks from the election to deliver the first Budget, Chancellor Rachel Reeves seemed eager to prolong her moment in the spotlight with a speech that would seemingly never end. However, there was very little that had not already been leaked/pre-announced (for which the deputy speaker admonished the government). In this briefing, we provide an overview of the headline issues for all private clients with a UK tax nexus. We then turn to the reforms that are specific to those with carried interest and finally to the detailed measures for non-UK domiciliaries and “long term UK tax residents” (where we now have draft legislation). As ever, the “devil is in the detail”.
- [The Electronic Travel Authorisation Scheme](https://www.mauriceturnorgardner.com/news/the-electronic-travel-authorisation-scheme/): On 10 September 2024, the UK Government published a Statement of Changes to the Immigration Rules confirming the global expansion of the UK Electronic Travel Authorisation scheme for non-visa nationals travelling to the UK as visitors (the ETA scheme).
- [Lifetime tax planning (2024-25)](https://www.mauriceturnorgardner.com/articles/lifetime-tax-planning-2024-25/): With less than two weeks to go to the much-anticipated Autumn Budget, there is still time for financial review and potentially engaging in some tax planning in advance of possible changes to the fiscal landscape.  This memorandum outlines the current rates for inheritance tax and capital gains tax.
- [“Good Deeds” – Do’s and Don’ts….](https://www.mauriceturnorgardner.com/news/good-deeds-dos-and-donts/): A deed is a written document which is executed with the necessary formality (that is, more than a simple signature), and by which an interest, right or property passes or is confirmed, or an obligation binding on some person is created or confirmed.
- [Changes to the taxation of non-UK domiciled individuals](https://www.mauriceturnorgardner.com/articles/changes-to-the-taxation-of-non-uk-domiciled-individuals/): The new Labour government has now issued a very brief policy paper in relation to the proposed changes to the “non-dom regime”.  This two page document can be found here: Changes to the taxation of non-UK domiciled individuals - GOV.UK (www.gov.uk).
- [Square pegs in round holes – you like “TO-MAY-TO” and I like “TO-MAH-TO”](https://www.mauriceturnorgardner.com/articles/square-pegs-in-round-holes-you-like-to-may-to-and-i-like-to-mah-to/): In this article, Ed Powles and Emma-Jane Weider identify areas for which tax planning is crucially important prior to a move. Included are (i) tax residence and domicile rules for individuals, (ii) residence tests for trusts, companies, and charities, (iii) identifying areas for which income tax treaties do not necessarily provide relief against double taxation, and (iv) ways in which gift and estate planning, dissolution of marriages, forced heirship, and structures to own personal use residential real property are affected by the move.
- [A matter of trust; transparency of land ownership](https://www.mauriceturnorgardner.com/articles/a-matter-of-trust/): Following the recent government consultation on transparency of land ownership involving trusts, private client lawyers share their views on the implications of the changes for advising clients.
- [The statutory residence test: ten things we find very difficult about you](https://www.mauriceturnorgardner.com/articles/the-statutory-residence-test-ten-things-we-find-very-difficult-about-you/): Partner Claire Weeks and Associate Aoife McCauley have considered the statutory residence test and rules for non-domiciliaries in a co-authored article for the latest edition of Tax Journal.
- [Marriage is about love; divorce is about money](https://www.mauriceturnorgardner.com/articles/marriage-is-about-love-divorce-is-about-money/): In an article for the latest edition of Private Client Global Elite’s ‘The Month’, Partner, Claire Weeks and Counsel, Rebecca Waterhouse explore the three main taxes in the UK that should be considered on a divorce.
- [Yes, I am just visiting, surely I don’t need to worry about UK tax residence?](https://www.mauriceturnorgardner.com/articles/yes-i-am-just-visiting-surely-i-dont-need-to-worry-about-uk-tax-residence/): Fiona Poole and Colin Senez consider the interaction of the UK’s visitor visa rules and the UK’s statutory residence test and discuss the risks of travellers inadvertently becoming UK tax resident even if they do not have long-term permission to remain in the UK.
- [Maurice Turnor Gardner promotes Senior Associate, Hannah Blakey, to Counsel](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-appoints-new-counsel-2024/): Maurice Turnor Gardner LLP has announced the promotion of Senior Associate, Hannah Blakey, to Counsel from 1 May 2024.
- [Proposed changes to to “non-dom” regime](https://www.mauriceturnorgardner.com/news/proposed-changes-to-the-non-dom-regime/): On 6 March 2024, the UK Government announced sweeping changes to the UK taxation of so-called “non-doms” and the Labour Party has now responded.
- [There’s a large elephant in the non-dom room](https://www.mauriceturnorgardner.com/articles/theres-a-large-elephant-in-the-non-dom-room/): Prior to speaking about the 2% cut to national insurance whilst presenting the UK’s Budget on 6 March, Jeremy Hunt announced that the existing remittance basis regime, which is based on the concept of domicile, will be entirely replaced from 6 April 2025 with a new set of rules based primarily on residence.
- [The UK Spring Statement: the impact for international clients](https://www.mauriceturnorgardner.com/news/the-uk-spring-statement-the-impact-for-international-clients/): On 6 March 2024, the UK Chancellor announced his spring Budget.  It contains a range of different proposals.  The one that has garnered the most attention amongst private client advisers is, probably, the abolition of the remittance tax regime for people who are resident, but not domiciled, in the UK.
- [Momentous decisions? More like London buses](https://www.mauriceturnorgardner.com/articles/momentous-decisions-more-like-london-buses/): Aside from a matter with which Paul Whitehead and I were recently involved, another ‘momentous decision’ application by trustees in 'Representation of Accuro Trust (Switzerland) SA re The Colling and Palmyra Trust' followed swiftly in the Jersey Courts from the case Representation of 'Zedra Trust Company (Suisse) SA re C and D Trusts' on which Paul Whitehead commented recently.
- [Truly Momentous?  In which circumstances are trustees justified in seeking the blessing of the Court for a decision they have made?](https://www.mauriceturnorgardner.com/articles/truly-momentous/): The meaning of the phrase “momentous decision” is to most, abundantly apparent, but to trustees and those who advise them, it brings with it particular significance.
- [Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence](https://www.mauriceturnorgardner.com/articles/resetting-the-clock-and-the-six-year-itch-non-domiciliaries-resuming-uk-tax-residence/): Changes to the taxation of non-UK domiciled individuals introduced with effect from April 2017 caused many to rethink their connections with the UK.
- [Autumn Statement 2023 – things left unsaid](https://www.mauriceturnorgardner.com/articles/autumn-statement-2023-things-left-unsaid/): For the Private Wealth community, the 2023 Autumn Statement was a case of ‘things left unsaid’. Despite pre-statement briefings about possible changes to inheritance tax, the Chancellor omitted to make even the slightest reference to this when he took to the despatch box. Tax rates and thresholds for income tax, inheritance tax and capital gains also remained frozen.
- [Dominic Condé-Cole speaks to LexisNexis UK following 2023 Autumn Statement](https://www.mauriceturnorgardner.com/news/dominic-conde-cole-speaks-to-lexisnexis-uk-following-2023-autumn-statement/): MTG Senior Associate Dominic Condé-Cole has spoken to LexisNexis UK to share his initial reactions to the 2023 Autumn Statement, and to consider what the Chancellor's announcements might mean for private clients and those in the wider private wealth community.
- [MTG recognised by The Times as a 2024 Best Law Firm](https://www.mauriceturnorgardner.com/news/the-times-recognises-mtg-as-top-firm-for-2024/): Maurice Turnor Gardner has once again been named by The Times as a top firm for 2024.
- [Stuart Smyth and Rebecca Waterhouse named Next Gen Leaders by eprivateclient](https://www.mauriceturnorgardner.com/news/rebecca-waterhouse-stuart-smyth-eprivateclient-next-gen-leaders-list/): MTG counsels Stuart Smyth and Rebecca Waterhouse have been named in the 2023 eprivateclient Next Gen Leaders list.
- [Something to dwell on](https://www.mauriceturnorgardner.com/articles/something-to-dwell-on/): In an article for the most recent STEP Journal, Claire Weeks and Emma-Jane Weider have considered the UK tax and succession issues which US persons should be aware of when purchasing second homes in the UK.
- [Navigating beyond the horizon: Considerations for the HNW family on coming to the UK](https://www.mauriceturnorgardner.com/articles/navigating-beyond-the-horizon-considerations-for-the-hnw-family-on-coming-to-the-uk/): Following our HNW family events in Switzerland earlier this year, we are pleased to share our latest report, ‘Navigating beyond the horizon: Considerations for the HNW family on coming to the UK’.
- [Charities Act 2022: Changes to the disposal of land by charity trustees](https://www.mauriceturnorgardner.com/articles/charities-act-2022-changes-to-the-disposal-of-land-by-charity-trustees/): The Charities Act 2022 makes wide ranging changes to the way in which charities operate and will implement the vast majority of recommendations made by the Law Commission report in 2017, including many to simplify and to provide greater flexibility in relation to the way charities deal with land.
- [Coller v HMRC: Actions speak louder than words](https://www.mauriceturnorgardner.com/articles/coller-v-hmrc-actions-speak-louder-than-words/): While the concept of acquiring a domicile (deemed) after 15 tax years of UK residence is familiar to many, it is vital that common law domicile is not overlooked.
- [Sarah Conway and Edward Burton join Black Brick’s Finding Perfect Property podcast](https://www.mauriceturnorgardner.com/news/sarah-conway-and-edward-burton-join-black-bricks-finding-perfect-property-podcast/): With the Maurice Turnor Gardner Real Estate team celebrating their 10th anniversary in 2023, Sarah Conway and Edward Burton sat down with Black Brick Property Solutions LLP for a special episode of their Finding Perfect Property podcast.
- [Maurice Turnor Gardner promotes three to Counsel and announces new Head of Immigration](https://www.mauriceturnorgardner.com/news/mtg-promotes-3-to-counsel-including-new-head-of-immigration/): Maurice Turnor Gardner LLP has announced the promotion of three senior associates to the position of counsel from 1 May 2023, including Colin Senez who has also been appointed Head of Immigration at the firm.
- [Tell me something I don’t already know…… Budget 2023](https://www.mauriceturnorgardner.com/news/tell-me-something-i-dont-already-know-budget-2023/): Possibly inspired by the recent Oscar winning film 'Everything, Everywhere, All At Once' the Chancellor delivered his own “Enterprise, Employment, Education Everywhere” Budget this afternoon. As has become the norm, many of the provisions in today’s Budget had been leaked in advance, presumably to avoid the risk of repeating the impact of his predecessor’s mini-budget. While he mentioned “growth” a number of times, his emphasis was measured.
- [International Women’s Day 2023 – listen to our podcast now](https://www.mauriceturnorgardner.com/news/international-womens-day-2023-listen-to-our-podcast-now/): Today, to celebrate International Women’s Day 2023, MTG partners Fiona Poole and Emma-Jane Weider were joined by Amanda Hardy KC (5 Stone Buildings) and Stella Mitchell-Voisin (Summit Trust International) to discuss their thoughts and experiences as women in the legal and private wealth industries.
- [What is the future of the UK’s non-dom tax regime?](https://www.mauriceturnorgardner.com/news/what-is-the-future-of-the-uks-non-dom-tax-regime/): Senior Associate Sophie Wettern Kirk and Trainee Solicitor Sonika Panesar have written for this month's STEP Hong Kong branch newsletter, taking a look at what changes could be made to the UK non-dom tax regime following the next general election.
- [France to require residential property owners to declare title and occupancy status](https://www.mauriceturnorgardner.com/news/france-to-require-residential-property-owners-to-declare-title-and-occupancy-status/): Owners of residential property in France will be required to register their title and occupancy status on an online portal under new rules introduced by the country’s authorities. Property owners are required to act by 30 June 2023.
- [The taxation of “non-doms”: Back in the headlines](https://www.mauriceturnorgardner.com/articles/the-taxation-of-non-doms-back-in-the-headlines/): As all UK readers, and many non-UK readers, of this publication will know, the UK has a beneficial tax regime for so-called “non-doms” – the term used to describe individuals who are not domiciled (or not deemed domiciled) in the UK.  For income tax and capital gains tax purposes, we have the “remittance basis” (plus special rules for trusts); for inheritance tax, the rules regarding “excluded property” (again, with special rules for trusts).
- [His Majesty the King meets supporters of Barts Heritage](https://www.mauriceturnorgardner.com/news/his-majesty-the-king-meets-supporters-of-barts-heritage/): On Wednesday, 23 November 2022, Maurice Turnor Gardner's Senior Partner and Chairman of Barts Heritage, Clare Maurice, hosted His Majesty the King at the historic North Wing at St Bartholomew’s Hospital.
- [The Times recognises MTG as top firm for 2023](https://www.mauriceturnorgardner.com/news/the-times-recognises-mtg-as-top-firm-for-2023/): Maurice Turnor Gardner has once again been named by The Times as a top firm for 2023.
- [Autumn Statement 2022: Private Client Spotlight](https://www.mauriceturnorgardner.com/news/autumn-statement-2022-private-client-spotlight/): Click the link below to download our briefing note following the UK Government's Autumn Statement given on 17th November 2022:
- [New name announced for Maurice Turnor Gardner](https://www.mauriceturnorgardner.com/news/new-name-announced-for-maurice-turnor-gardner/): Maurice Turnor Gardner has today announced that it is changing its name, with immediate effect.
- [Maurice Turnor Gardner appoints new Head of Private Wealth](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-appoints-new-head-of-private-wealth/): Fiona Poole has been appointed as head of private wealth at Maurice Turnor Gardner LLP (MTG) from 1 November 2022.
- [Kids Company: who rules?](https://www.mauriceturnorgardner.com/news/kids-company-who-rules/): Keeping Kids Company, the charity founded by Camila Batmanghelidjh, which went into a high-profile liquidation in 2015, has been the subject of a Charity Commission report into the charity’s administration and management. The conclusions of the report, published earlier this year, differ significantly from the conclusions drawn by the High Court after the culmination of a 10-week hearing in late 2020.
- [Growth Plan 2022 – in brief](https://www.mauriceturnorgardner.com/news/growth-plan-2022-in-brief/): In his Growth Plan 2022 (or mini-budget), in addition to the headline measures to combat the effects of the energy crisis, the Chancellor has made a number of changes to income tax, corporation tax, national insurance and stamp duty land tax, to kick start his economic policy of cutting taxes to boost growth.
- [Unprecedented auction of philanthropist’s masterpieces](https://www.mauriceturnorgardner.com/news/unprecedented-auction-of-philanthropists-masterpieces/): Microsoft’s co-founder Paul Allen, who died in 2018 at age 65, amassed an art collection valued at over $1 billion.
- [Your wish is my command? Next gen wealth is discussed in ThoughtLeaders4 Private Client Magazine](https://www.mauriceturnorgardner.com/articles/your-wish-is-my-command-next-gen-wealth-is-discussed-in-thoughtleaders4-private-client-magazine/): Authored by: Joanne Morse - Summit Trust International and Eesha Arora, Partner, and Sophie Wettern-Kirk, Associate - Maurice Turnor Gardner
- [Adult registration applications for British citizenship: a new hope?](https://www.mauriceturnorgardner.com/articles/adult-registration-applications-for-british-citizenship-a-new-hope/): It is common to receive questions from clients as to how they can acquire British citizenship – especially where clients have recently been granted Indefinite Leave to Remain or have spent so much time in the UK that they consider that obtaining British citizenship is the next natural step for them and their families. However, the acquisition of citizenship is not necessarily straightforward, and the road to obtaining British citizenship can be bumpy.
- [Naming rights for donations; how can charities mitigate the risks involved?](https://www.mauriceturnorgardner.com/articles/naming-rights-for-donations-how-can-charities-mitigate-the-risks-involved/): How would you feel if you went to the National Gallery to look at the works of famous British artists such as Constable, Turner and Stubbs only to find them hanging in a gallery named for Mortimer Sackler, one of the architects of the US opioid crisis which killed hundreds of thousands and ruined the lives of many thousands more? Angry? Ashamed? Indifferent? Disgusted?
- [Police Registration Requirement Dropped for Foreign Nationals](https://www.mauriceturnorgardner.com/news/police-registration-requirement-dropped-for-foreign-nationals/): The Home Office has announced that foreign nationals will no longer be required to register with the police as part of their immigration conditions. This includes the requirement to advise the police of any change in their circumstances, such as a change of their residential address or employment.
- [One minute with… Claire Weeks](https://www.mauriceturnorgardner.com/news/one-minute-with-claire-weeks/): This month, private wealth partner Claire Weeks took part in the Tax Journal's 'One minute with' column. 
- [The Meaning of Residence](https://www.mauriceturnorgardner.com/articles/the-meaning-of-residence/): ‘The meaning of residence’, Eesha Arora and Sophie Wettern Kirk, STEP Journal Plus, July 2022
- [Maurice Turnor Gardner is shortlisted for a STEP Award](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-shortlisted-for-step-awards-2022/): Maurice Turnor Gardner has been shortlisted in the 2022 STEP awards category: Contentious Trusts and Estates Team of the Year (midsize firm).
- [Statues: should they stay or should they go?](https://www.mauriceturnorgardner.com/news/statues-should-they-stay-or-should-they-go/): Statues: a distortion of history and symbol of a human weakness to revere or, when put in context, an important part of our history – should they stay or should they go?
- [Watch our Charity Seminar recording](https://www.mauriceturnorgardner.com/news/charity-seminar-and-networking/): The Kids Company experience and trends in charity litigation and regulation.
- [New visa route for star graduates launched](https://www.mauriceturnorgardner.com/news/new-visa-route-for-star-graduates-launched/): The new 'High Potential Individual' visa route has launched today as part of the government’s wider innovation strategy which seeks to attract the "best and brightest" graduates from the world’s top universities to work in the UK.
- [Maurice Turnor Gardner shortlisted in two categories at Chambers High Net Worth Awards 2022](https://www.mauriceturnorgardner.com/news/maurice-turnor-gardner-shortlisted-in-two-categories-at-chambers-high-net-worth-awards-2022/): Maurice Turnor Gardner has been shortlisted in two categories at the Chambers High Net Worth Awards 2022: ‘Private Client Team of the Year,’ and ‘Rising Star’ for Partner, Jennifer Emms.
- [New global business mobility routes to be implemented on 11 April 2022](https://www.mauriceturnorgardner.com/news/new-global-business-mobility-routes-to-be-implemented-on-11-april-2022/): The ‘Global Business Mobility Routes’ offer a new category of sponsored routes for overseas businesses seeking to establish a presence in, or transfer staff to, the UK.
- [Extensive updates to the UK’s Trusts Registration Service](https://www.mauriceturnorgardner.com/news/extensive-updates-to-the-uks-trusts-registration-service/): In highly public recent developments, the UK is bringing into force a public register of the beneficial owners of companies that hold residential property – a proposal that had been planned for some time and which has been accelerated.
- [The domicile debate](https://www.mauriceturnorgardner.com/news/the-domicile-debate/): It will have been hard to miss the recent revival of the domicile debate accompanied by potentially misleading headlines suggesting possible wrongdoing.
- [Fraudulent calumny – lies, damn lies and deceit](https://www.mauriceturnorgardner.com/news/fraudulent-calumny-lies-damn-lies-and-deceit/): What is THAT you might justifiably ask yourself? An archaic sounding term generally only stumbled upon in the wee small hours by law students revising for contentious probate exams, and while not quite as rare as hens’ teeth, the number of actions brought to challenge the validity of a will on these grounds is relatively small.
- [The modern spectrum of philanthropy: a giver’s guide](https://www.mauriceturnorgardner.com/news/the-modern-spectrum-of-philanthropy-a-givers-guide/): Partner Jennifer Emms and Associate Alice Gardiner feature in the latest edition of Private Client Global Elite's The Month magazine, outlining the options available to the modern philanthropist in their article “The modern spectrum of philanthropy: a giver’s guide”.
- [Enforceability of a foreign oral Will in the BVI](https://www.mauriceturnorgardner.com/news/test/): The Eastern Caribbean Court of Appeal recently handed down an important judgment in the case of Al-Thani v Al Thani, permitting the enforcement of foreign oral wills in the BVI. Simon Goldring and Rosalind Hetherington were the instructing solicitors for the Respondents.
- [Clare Maurice appointed Director of Board](https://www.mauriceturnorgardner.com/news/clare-maurice-appointed-director/): Clare Maurice, MTG’s Senior Partner, has been appointed as a Director of the Board of Butterfield Trust (Guernsey) Limited.
- [MTG launches book club](https://www.mauriceturnorgardner.com/news/mtg-launches-book-club/): Today, on World Book Day 2022, we’re launching our MTG RECOMMENDS website, which features members of our team alongside their favourite selections from the world of literature.
- [UK Tier 1 (Investor) visa update](https://www.mauriceturnorgardner.com/news/uk-tier-1-investor-visa-update/): A statement of changes published on 17 February 2022 has confirmed that, as of 4pm on 17 February 2022, the Tier 1 (Investor) visa route has been closed and new applications under the route will not be accepted unless an applicant has previously held leave as a Tier 1 (Investor) within 12 months preceding the date of the new application.
- [Edward Burton quoted in the Law Society Gazette](https://www.mauriceturnorgardner.com/news/edward-burton-quoted-in-the-law-society-gazette/): Real Estate Partner Edward Burton is quoted in this week's Law Society Gazette, discussing the latest trends in prime and super prime UK residential property.
- [National Heritage in crisis: HMRC’s revised guidance](https://www.mauriceturnorgardner.com/news/national-heritage-in-crisis-hmrcs-revised/): HMRC have recognised that pre-eminent land and buildings which would otherwise be open to the public have been forced to close to the public due to the coronavirus. It has issued guidance explicitly acknowledging the reality of the situation and allowing a temporary relaxation of the rules.

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