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Tier 1 Investor Visa Route Suspended – Who Is Affected And How?

The Tier 1 Investor visa route was suspended to new applicants at midnight on Friday, 7th December 2018 pending publication of new Immigration Rules.  The new Tier 1 Investor rules, due in Spring 2019, will aim to ensure that the …

The Discount Rate and Periodical Payment Orders in Scotland – the latest developments

A report’s key findings and recommendations on reform of the Scottish Discount Rate have been published in Holyrood

Overview

The Damages (Investment Returns and Periodical Payments) (Scotland) Bill (“the Bill”) was introduced in the Scottish Parliament on 14 June 2018.…

How to interpret decisions on permission to appeal

The recent case of Safi and others (permission to appeal decisions) [2018] UKUT 388 (IAC) provides helpful guidance on interpreting the scope of decisions in which permission to appeal from the First-tier to the Upper Tribunal is granted. The headnote …

Dishonesty and deception in immigration cases

Paragraph 322 (1A)  of the Immigration Rules provides a mandatory ground for refusal in the following circumstance:

“where false representations have been made or false documents or information have been submitted (whether or not material to the application, and whether …

LEGAL COMMENT: Shake-up of inheritance tax system promised by new government report

In January 2018, the Chancellor asked the OTS to carry out a review of the UK’s Inheritance Tax (‘IHT’) regime, covering a broad range of…

What is the report about?

In January 2018, the Chancellor asked the OTS to carry …