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   Articles

   Tracing and cherrypicking: the decision in Lapome v Kemp and wider, recent trends

   Article by Jamie Holmes, 19th March 2024 To read or download this article as a PDF, please click here.  The decision of Master Brightwell in Lapome v. Kemp & Ors on 29 June 2023 (reported in summary at [2024] 1... Read more

   By Jamie Holmes
   Thursday 28 March 2024

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2. 

   Articles

   Trends in recent decisions on forum and overseas jurisdiction in trusts and estates disputes

   To read and download this piece as a pdf, please click here. Commentary by Jamie Holmes. 1. Introduction and summary Trusts and estates disputes often involve an international element. This paper[1] will focus on two ways in which such questions commonly arise: a... Read more

   By Jamie Holmes
   Monday 30 January 2023

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3. 

   Articles

   Consideration v Causation in the context of S142 of the Inheritance Tax Act 1984

   To read and download this piece as a pdf, please click here. Commentary by Jamie Holmes. There are a number of circumstances in which it will be advantageous to a taxpayer that some part of a tax planning arrangement is other... Read more

   By Jamie Holmes
   Thursday 22 September 2022

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4. 

   Articles

   Qualifying interests in possession: Restating the problem

   To read and download this piece as a pdf, please click here. Commentary by Jamie Holmes Is it possible to taint an interest in possession, thereby losing its transitional protection under the Finance Act 2006 and triggering adverse inheritance tax... Read more

   By Jamie Holmes
   Thursday 23 September 2021

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5. 

   Articles

   Confidential trust information and court proceedings: can privacy be maintained?

   By Edward Sawyer | Jamie Holmes
   Saturday 30 May 2020

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