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Gift to Jersey charity is exempt from UK IHT
On 9 October 2007, Mrs Beryl Coulter died domiciled in Jersey. By her Jersey will she appointed as her executors and trustees two individuals domiciled in Jersey and left her residuary estate to be held on a new charitable trust governed by Jersey..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019
Yet more time for Inheritance Act claims
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..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019
Security bonds
“Security isn’t a dirty word, Blackadder. ‘Crevice’ is a dirty word, but ‘security’ isn’t.”1
This article will explore (1) what security bonds are and when they are used; (2) the level of the..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019