Trusts and Estates

MacKay v Wesley [2020] EWHC 3400 (Ch) In 2003, Mrs Nicola MacKay signed a deed of appointment and retirement in relation to a settlement that, unbeknownst to her, was the subject of a “round the world” Capital Gains Tax (CGT) avoidance..

Knipe v British Racing Drivers’ Motor Sport Charity and Others [2020] EWHC 3295 (Ch) is the latest decision in the trusts and estates field from HHJ Matthews in Bristol (formerly Master Matthews, and before that both an academic and practising..

Whiteside v Whiteside In cases where there has been a tax mistake, for example the making of a lifetime transfer into settlement in excess of the nil-rate band without realising that this causes an immediate charge to Inheritance Tax (IHT), it can..