Events / Webinars
Trust structures in the crosshairs: When to worry and what to do
Thursday 4 June | 9am - 10.30am
The Wilberforce Building Chancery Lane, London
Free to attend
LIDW 2026
View moreTax, Trusts, probate and estates: contentiousFriday 28 April 2023
Tax Tribunal hands down important judgment concerning “home loan double trust” inheritance tax scheme
The First-tier Tax Tribunal has handed down judgment in the case of Pride v HMRC [2023] UKFTT 316 (TC). The case concerns whether or not a “home loan double trust” inheritance tax scheme designed to remove the value of real property and/or related loan notes from an individual’s estate for inheritance tax purposes achieves its intended effect. The First-tier Tax Tribunal found that on the proper construction of the applicable legislation, including section 103 of the Finance Act 1986, which deals with the treatment of certain debts and incumbrances, the scheme failed to achieve its intended effect. The case is of wide importance given the use of home loan inheritance tax schemes in relation to real property over several years up and down the country.
Jonathan Davey KC acted for the successful respondents along with Ben Elliott of Pump Court Tax Chambers.
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Can you keep a secret? Secret trusts (and trusts that are secret): principles, pitfalls and possibilities
Thursday 23 April 2026 | from 6pm
Sinclair Gibson, LondonSpeakers:
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Elizabeth HoughtonArticles
BX v. T : the Court’s inherent jurisdiction to grant disclosure of trust documents to non-beneficiaries
Article by Jamie Holmes, 2nd April 2026 To read or download this article as a PDF, please click here. The 20 August 2025 decision of the Guernsey Court of Appeal in BX v. T [2025] GCA 063 is of interest... Read more
By Jamie Holmes
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Tuesday 7 April 2026News
Wilberforce shortlisted for Set of the Year at the High Net Worth Awards 2026
The winners of the awards will be announced on Thursday 18 June at Banqueting House. We are incredibly grateful to all our clients for your ongoing support.
Tuesday 7 April 2026
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