Trusts and Estates
Secret trusts and tax avoidance
Lorenz v Caruana and Others [2025] EWCA Civ 606 and Kasperbauer v Griffith [2000] WTLR 333
Hugh Cumber
The recent decision of the Court of Appeal in Lorenz v Caruana and Others [2025] EWCA Civ 606 offers an opportunity to discuss
secret trusts in the particular context of attempted tax avoidance using the spousal exemption for Inheritance Tax (IHT).