From the midnight hour to the Supreme Court: Expiry of limitation periods in trusts litigation

The Supreme Court in Matthew and Others v Sedman and Others [2021] UKSC 19 has provided much needed clarification on the calculation of limitation periods in trusts litigation cases where the cause of action accrues at midnight. The decision provides a salutary warning to trustees on the importance of seeking legal advice and issuing proceedings well before a limitation period expires.