Trusts and Estates

The Upper tribunal has dismissed the taxpayers’ appeal against the decision of the First-Tier Tribunal in Buzzoni v HMRC [2012] UK UT 360. The decision raises an important question in relation to gifts of leasehold property. the question, in..

The Family Courts have wide ranging powers to order one party to a marriage to make financial provision for the other. There is no doubt that the Family Courts have ample power to order, say, a husband to make provision for his wife out of his own..

The court has an inherent power to rectify a trust deed, where words were wrongly inserted into or omitted from it so that it does not give effect to the intention of the parties. Such errors might be described as clerical errors. What may be more..

In this month’s issue of Trusts and Estates , more space than usual is devoted to issues arising out of claims made in divorce proceedings. It will not often happen that trustees will be directly involved, in their capacity as trustees..