Trusts

Recent Features and Opinion

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Taking the register

2021-11-16T00:00:00+00:00By

Christopher Salomons looks at the latest position of the Trust Registration Service – what trusts to register, what must be reported, and when by

Sarah Astley

Taxing pensions

2021-11-16T00:00:00+00:00By

Sarah Astley revisits spousal bypass trusts. They may have fallen out of favour, but she explains they are still relevant in today’s world of pension freedoms and a useful tax planning tool

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Trust us

2021-09-21T00:00:00+01:00By

Charlotte John spoke at the annual conference on the management of trusts, constituting trusts and disagreement between trustees. Here, she expands on this by discussing relevant case law

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Exit signs

2021-05-18T00:00:00+01:00By

Leaving the EU has had, and continues to have, a significant impact on the legal world. But what is its specific impact in relation to private client legal work, and what changes may still be to come? Angharad Lynn investigates

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BeWare!

2021-04-21T09:32:00+01:00By

Lesley King comments on a case in which rectification of deeds of appointment was granted where there had been a mistake as to the legal, and not just fiscal, consequences of changes to a trust.

Roman Kubiak

Clash of the trustees - removing a trustee with competing interests

2021-03-03T14:38:00+00:00

Roman Kubiak discusses the January 2021 decision of HHJ David Cooke in Manton v Manton, in which he removed a trustee of a family trust for breach of the “conflict rule”.

Pen writing letter

Rectification of post-death variations: check and re-check

2021-03-03T13:57:00+00:00By

Lesley King addresses a recent judgment involving a successful claim for a rectification of a deed of variation, which emphasises the importance of good communication between professionals.

Trusts: people putting coins in a piggy bank

Trust the process

2021-02-16T00:00:00+00:00By

Kirsten Franklin presents a back-to-basics guide on running trusts, and the compliance aspects to be aware of

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