Recent Features and Opinion
Taking the register
Christopher Salomons looks at the latest position of the Trust Registration Service – what trusts to register, what must be reported, and when by
Taxing pensions
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
Trust us
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
Exit signs
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
BeWare!
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.
Clash of the trustees - removing a trustee with competing interests
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”.
Rectification of post-death variations: check and re-check
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.
Trust the process
Kirsten Franklin presents a back-to-basics guide on running trusts, and the compliance aspects to be aware of
Trust issues: witnessing wills and changes to the Trusts Register
Move on
Updated practice note: trust corporations
Back to basics: Nil-rate band discretionary trusts
Making an exit
Red flags
Back to basics: Trusts for disabled and vulnerable people
Fraud buster
Plenary: Changing times
Under review
Up to standard
Brain trust
Wind it up
Back to Basics: Administering trusts
Wind up
Key to succession
Happy anniversary
Drawing interest
Back to Basics: Removing and retiring trustees and PRs
Line of duty
Risky business
The family way
Holding ground
Raising the FBAR
Annual Conference 2014: Trusts – practical administrative tips in today’s world
Annual Conference 2014: Capital ideas
Pullan apart
Back to Basics: FATCA and UK trusts
An expensive lesson
Trust no one
Back to basics 32: Ins and outs of trust corporations
Times are changing
Securing the future
PS November 2013
PS September 2013
