Insights

Reset filter

  1. Placeholder

    Articles

    An Enlightened Approach to Taxpayer Confidentiality: The Story of the First Income Tax

    To download and read this piece as a PDF, please click here. Commentary by Paul Newman QC Confidentiality is a fundamental concept at the heart of the modern taxation system. The need to strike a balance between the taxpayer’s right to... Read more

    By Paul Newman KC
    Tuesday 6 April 2021

    View more
  2. Placeholder

    Articles

    Save it for a rainy day—bankruptcy and sham trusts (Murphy and Hyde v Munir)

    Thursday 4 March 2021

    View more
  3. Placeholder

    Articles

    Budget 2021: an overview

    By Jia Wei Lee
    Thursday 4 March 2021

    View more
  4. Placeholder

    Articles

    The ‘Prudence’ Test for Trustees in Pension Scheme Investment (2021) 34 Tru LI 215

    By David Pollard
    Thursday 25 February 2021

    View more
  5. Placeholder

    Articles

    The modern family – the interpretation of children, spouses and civil partners in older trust deeds

    To download and read this piece as a pdf, please click here. Commentary by Lemuel Lucan-Wilson. It has become cliché to say that modern familial arrangements are vastly different now to how they were 50 years ago, but that does not make... Read more

    By Lemuel Lucan-Wilson
    Wednesday 17 February 2021

    View more
  6. Placeholder

    Articles

    Case study: A salutary lesson

    By Julian Greenhill KC
    Thursday 11 February 2021

    View more
  7. Placeholder

    Articles

    Effect on Brexit on Part 26A Arrangements and Reconstructions

    By Daniel Lewis
    Tuesday 9 February 2021

    View more
  8. Placeholder

    Articles

    You raise me up; but for how much longer? CGT and the uplift on death

    To download and read this piece as a pdf, please click here. Commentary by Simon Atkinson. The cost of the ongoing pandemic to the Exchequer is well documented.  Late last year the OBR[1] forecast that over £270bn would be borrowed... Read more

    By Simon Atkinson
    Monday 1 February 2021

    View more
  9. Placeholder

    Articles

    Time to act: the UK Trust Register and the Fifth Money Laundering Directive

    By Michael Ashdown
    Tuesday 19 January 2021

    View more
  10. Placeholder

    Articles

    Re Tokenhouse VB Ltd [2020] EWHC 3171 (Ch) and the million dollar question

    By Rachael Earle
    Tuesday 22 December 2020

    View more
  11. Placeholder

    Articles

    Halliburton – was it worth the wait?

    By Stuart Isaacs KC
    Thursday 17 December 2020

    View more
  12. Placeholder

    Articles

    Proposed new one-off wealth tax to raise revenue in response to pandemic

    By Elizabeth Houghton
    Monday 14 December 2020

    View more