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1. 

   Articles

   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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2. 

   Articles

   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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3. 

   Articles

   Budget 2021: an overview

   By Jia Wei Lee
   Thursday 4 March 2021

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4. 

   Articles

   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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5. 

   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

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6. 

   Recent Cases

   Dion Friedland v Charles Hickox

   International / offshore, Commercial disputes | Privy Council

   David Phillips KC
   Thursday 4 February 2021

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7. 

   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

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8. 

   Articles

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

   By Michael Ashdown
   Tuesday 19 January 2021

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9. 

   Recent Cases

   Estate Management and Business Development Co Ltd v Namalco Construction Services Ltd & Ors

   International / offshore, Commercial disputes | Court of Appeal, Trinidad & Tobago

   David Phillips KC
   Tuesday 12 January 2021

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10. 

    Webchats

    Top 5 trusts cases for the 2020/21 legal year

    Fenner Moeran KC and Simon Atkinson walk you through their top 5 trusts cases for the 2020/21 legal year.

    Fenner Moeran KC | Simon Atkinson
    Tuesday 13 October 2020

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11. 

    Webchats

    Top 5 trusts cases of the past legal year

    Michael Furness KC and Elizabeth Houghton walk you through their top 5 trusts cases of the past legal year!

    Michael Furness KC | Elizabeth Houghton
    Tuesday 27 October 2020

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12. 

    Recent Cases

    TN Ramnauth and Company Ltd v Estate Management and Business Development Company Ltd

    International / offshore, Commercial disputes | High Court of Trinidad and Tobago

    David Phillips KC
    Monday 14 September 2020

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