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    Articles

    Powers of appointment: All in the wording

    By Elizabeth Houghton
    Monday 18 October 2021

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    Qualifying interests in possession: Restating the problem

    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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    Missing persons – guardianship and the presumption of death

    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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    Virtual property: trusts of cryptocurrencies and other digital assets

    By Gilead Cooper KC
    Monday 9 August 2021

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    Implied Revocation of Deeds of Appointment? Equiom v Velarde

    By Elizabeth Houghton
    Monday 2 August 2021

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    What’s the point? – some questions in the interpretation of wills

    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

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    New world order for trusts?: The meaning of ‘prior interest’ in section 32

    By Robert Ham KC
    Thursday 24 June 2021

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    Let’s talk about trusts law: A discussion on the future of trusts law and upcoming trends

    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

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    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

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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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    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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