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Articles
Powers of appointment: All in the wording
By Elizabeth Houghton
Monday 18 October 2021
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By Elizabeth Houghton
Monday 18 October 2021
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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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To read and download this piece as a pdf, please click here. Commentary by Michael Furness QC This briefing is an introduction to two complementary pieces of legislation which are of relevance in circumstances where an individual has gone missing.... Read more
By Michael Furness KC
Wednesday 8 September 2021
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By Gilead Cooper KC
Monday 9 August 2021
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By Elizabeth Houghton
Monday 2 August 2021
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To read and download this piece as a pdf, please click here. Commentary by Daniel Petrides In Wood v Capita [2017] UKSC 24, Lord Hodge boldly declared that “the recent history of the common law on contractual interpretation is one... Read more
By Daniel Petrides
Wednesday 7 July 2021
Articles
By Robert Ham KC
Thursday 24 June 2021
Webchats
Brian Green KC interviews Emily Campbell about her experience as a trusts law barrister as they look to the future and consider and predict what might change in the private client area.
Brian Green KC
Thursday 10 June 2021
Webchats
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
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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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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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By David Pollard
Thursday 25 February 2021