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Recent Features and Opinion

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Wind it up

14 February 2017By

In the second in a two-part series, 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

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

Henrietta Mason

Back to Basics: Removing and retiring trustees and PRs

19 May 2016By ,

Holly Mieville-Hawkins and Henrietta Mason look at the process for removing a fellow professional from a position of fiduciary duty

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Line of duty

22 March 2016By

Charles Holbech discusses some recent cases that provide useful guidance on the scope of trustees’ duties when faced with decisions as to whether to sell or retain land, incur expenditure on repairs, or take legal action

John Thornber

Risky businessSubscription

21 July 2015By

Trustees face increasing difficulties searching for low-risk investment returns and income in distorted economic conditions. John Thornber examines the growing and often hidden pitfalls for trustees and their advisers to avoid

All Features and Opinion

Benefits of Membership*

Private Client Section renewals

The Private Client Section will provide you with support, advice, networking opportunities and enable the sharing of best practice with peers.

The current Section Engagement programme has been created in consultation with the Section Advisory Committee and will focus on key issues including:

  • NRB Changes
  • LPA Changes
  • Digital Assets
  • Cross Border Tax
  • IPFDA Cases
  • Care Act
  • Elderly Client
  • HMRC Disputes
  • Inheritance Tax
  • Trusts
  • Estate Administration
  • Capital Gains Tax

These issues will be addressed through a range of activities including: Workshops, Seminars, Conferences, Webinars, Website, E-newsletters, Magazines and a LinkedIn Group.

*See Section terms and conditions

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