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..