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    Betamax v STC – when may an arbitral award be set aside or enforcement refused?

    By Stuart Isaacs KC
    Monday 21 June 2021

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    Limitation and Deliberate Concealment after Canada Square v Potter [2021] EWCA CIV 339 (“Canada Square”)

    By Thomas Robinson
    Thursday 13 May 2021

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    Effect of Brexit on Part 26A arrangements and reconstructions

    By Daniel Lewis
    Thursday 13 May 2021

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    All-change for Pre-Packs: New Regulations restricting business and asset sales by Administrators

    By Thomas Robinson
    Friday 30 April 2021

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    Trusts taxation reform: not today please!

    To download and read this piece as a PDF, please click here. Commentary by Michael Ashdown. What are the principles underpinning the taxation of trusts, and does the law as it stands align with them? These were the two broad questions... Read more

    By Michael Ashdown
    Thursday 29 April 2021

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    Benefiting non-objects with powers of appointment: Squaring the circle?

    To download and read this piece as a PDF, please click here. Commentary by Emily Campbell Private client practitioners will be familiar with the principle that powers of advancement can be used to create new powers (notwithstanding the rule against delegation) and... Read more

    Thursday 15 April 2021

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    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

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

    Thursday 4 March 2021

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    Budget 2021: an overview

    By Jia Wei Lee
    Thursday 4 March 2021

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

    By David Pollard
    Thursday 25 February 2021

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    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

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    Case study: A salutary lesson

    By Julian Greenhill KC
    Thursday 11 February 2021

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