Insights - Wilberforce

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Crimes, fines and penalties under PSA 2021 – Financial penalties

In the fourth of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard takes an in-depth look at financial penalties. David has put together some helpful slides to go along with this video which can... Read more

David Pollard
Tuesday 1 June 2021

Webchats

Let’s talk about trusts law: A look back at the development of trusts law and what has changed over the years

Emily Campbell interviews Brian Green KC about his experience as a trusts law barrister as they look back over the years and consider what has changed in the sector.

Brian Green KC
Thursday 27 May 2021

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

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Reasonable excuse

In the third of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard looks at “reasonable excuse”, focusing on the new crimes. David has put together some helpful slides to go along with... Read more

David Pollard
Tuesday 20 April 2021

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

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Elements of a crime

In the second of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard looks in more depth at the elements of a crime: the causation and intention (or knowledge) elements of the main two new... Read more

David Pollard
Tuesday 6 April 2021

Articles

Budget 2021: an overview

By Jia Wei Lee
Thursday 4 March 2021

Articles

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

By David Pollard
Thursday 25 February 2021

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

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

Articles

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

By Michael Ashdown
Tuesday 19 January 2021

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Overview and TPR Choices

In the first of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard gives an overview and looks at TPR choices. David has put together some helpful slides to go along with this video which... Read more

David Pollard
Tuesday 30 March 2021