Recent Features and Opinion – Page 2
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FeatureBack to basics: Nil-rate band discretionary trusts
Lesley King looks at the matters to consider when dealing with an estate where the will creates a nil-rate band discretionary trust
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FeatureBack to basics: Trusts for disabled and vulnerable people
Philip Warford looks at trusts for disabled and vulnerable people
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FeatureFraud buster
Robert Hunter is an internationally acclaimed trusts, fraud and asset-tracing solicitor with over 35 years’ experience. He is also profoundly deaf. He discusses what law firms could do better dealing with colleagues with sensory disabilities
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FeaturePlenary: Changing times
At the Private Client Section conference, Lesley King provided her annual update following a very busy year for private client law and practice, covering developments around data protection, trusts and ISAs
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FeatureUnder review
Private Client Section committee member Stuart Adams reviews a new edition of an established title on trusts, which is packed with useful information
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FeatureUp to standard
Trustees have completed their second year of reporting under the Common Reporting Standard, but issues remain. Yasmin Metcalfe details this, and other updates that trustees need to be aware of, including the interaction between the Standard and the General Data Protection Regulation
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FeatureWind it up
Jo Summers addresses the key taxation issues trustees must be aware of when winding up a trust
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FeatureBack to Basics: Administering trusts
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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FeatureKey to succession
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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FeatureHappy anniversary
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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FeatureDrawing interest
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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FeatureBack to Basics: Removing and retiring trustees and PRs
Removing a fellow professional fiduciary
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FeatureLine of duty
Charles Holbech discusses some recent cases that provide useful guidance on the scope of trustees’ duties
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FeatureRisky business
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
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FeatureThe family way
In recent years, a number of financial business structures have challenged trusts to become the vehicle of choice for managing family wealth. Jonathan Turner looks at the rise of the family investment company, and the tax opportunities it can offer for clients
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FeatureHolding ground
The beneficial interest in land owned by two or more people can be held in different ways with different implications on the death of one of the co-owners. Ian Bond and Gary Rycroft look at the issues to consider and the obligations of private client practitioners
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