Trusts and Estates

In 2017, as many private client practitioners will remember, significant changes were made to the taxation of foreign domiciliaries. The changes fell broadly into three categories. First, there was new law on when individuals would be deemed to have..

The purpose of this article is to summarise the jurisdiction of the courts in England, Jersey and Guernsey to vary the terms of trusts and, in doing so, to highlight some of the differences of approach in these jurisdictions. It must, however, be..

“Security isn’t a dirty word, Blackadder. ‘Crevice’ is a dirty word, but ‘security’ isn’t.”1This article will explore (1) what security bonds are and when they are used; (2) the level of the security; (3) when the security bond will be called in,..

As heralded in the Autumn Budget 2018, the Draft Finance Bill 2019–2020 contains important legislative changes relating to excluded property settlements, and the rules governing transfers between them. The changes address HMRC’s defeat in the Court..

The result of the EU Referendum, in which voters decided that the UK should leave the European Union, is clearly the start of a process which will continue for some time. It may enable English trust law to develop in ways which would increasingly..

The position after BegumIt is unlikely that, at the start of the year, many practitioners expected that 2019 would see such a focus on permission to bring claims under the Inheritance (Provision for Family and Dependants) Act 1975 out of time.That..