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Private Client Section

Trusts

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Recent Features and Opinion

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Brain trust

19 September 2017By

Lesley King provides an update on recent developments in private client law

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Wind it up

14 February 2017By

Jo Summers addresses the key taxation issues trustees must be aware of when winding up a trust

Simon Leney

Back to Basics: Administering trustsSubscription

14 February 2017By

In this Back to Basics, Simon Leney identifies some of the building blocks that are needed to do this work effectively. The article is in three parts: the take-on of a newly established trust, the take-on of an existing trust, and the conduct of a trust

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Wind up

15 November 2016By

In the first of a two-part article, Jo Summers explains the various ways in which a trust may be brought to end and the key considerations for trustees

Lesley King

Key to successionSubscription

20 September 2016By

At the Private Client Section annual conference, Lesley King provided an update on recent developments in private client, focusing on the EU Succession Regulation, the residence nil-rate band, proprietary estoppel and equitable rescission

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Happy anniversarySubscription

21 July 2016By

In 2006, significant changes were made to the way that most trusts are treated for inheritance tax purposes. Ten years on, many trusts will now have to consider reporting obligations and potential inheritance tax liabilities for the first time, explains Russell Haworth

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Drawing interestSubscription

21 July 2016By

In the first of a series of articles focusing on common errors in private client work, Robert Marshall looks at how to avoid the pitfalls involved in drafting life interest trusts in wills

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