Executor Renunciation or Power Reserved

Executor Renunciation or Power Reserved

Executors play a vital role in fulfilling a testator’s wishes and distributing their estate properly. Occasionally, issues arise when decisions about whether to act, renounce or have power reserved are made too soon. In this article, we explore the legal and practical effects of such decisions.  

Laytons ETL’s Equity Capital Markets team advised Beaumont Cornish in its role as Nominated Adviser on a Reverse Takeover

Laytons ETL’s Equity Capital Markets team advised Beaumont Cornish in its role as Nominated Adviser on a Reverse Takeover

Laytons ETL’s Equity Capital Markets team advised Beaumont Cornish in its role as Nominated Adviser (Nomad) of AIM-quoted Riverfort Global Opportunities Plc (which has now been renamed Tooru Plc) (Tooru), in relation to a proposed acquisition and proposed placing.

UK Immigration White Paper: Changes on the Horizon

UK Immigration White Paper: Changes on the Horizon

Last week the UK Government published its long-anticipated White Paper, “Restoring Control over the Immigration System”. The Government’s key message in the lead-up to the paper’s publication was that the immigration system would be “radically reformed” to be “controlled, managed and fair”.

Overhaul of the UK’s tax regime for Non-Domicile: What you need to know

Overhaul of the UK’s tax regime for Non-Domicile: What you need to know

Until the 6th April 2025, the UK’s taxation of individuals who were non-doms was based on the concept of domicile, a legal term under English law referring to a person’s long-term permanent home. Non-doms could live in the UK while enjoying favourable tax treatment under the “remittance basis”. This treatment typically lasted for up to 15 years.


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