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Having been with us for almost 10 years the Government has now launched a consultation on the taxation of Employee Ownership Trusts (EOTs) and other employee benefit trust arrangements.

The global drive for greater transparency of corporate and other legal entities continues.

Case reference ET v JP 2018 EWHC 685 Ch

Employee Ownership Trusts (EOTs) surged by 27% last year in the UK, attracting founders with tax efficiency, legacy preservation, and enhanced employee rewards amid potential capital gains tax changes.

A frequent question for pension lawyers is the extent to which trustees are required to give reasons for their decisions.

In Burgess & others v Bic, the Trustees were successful in arguing that pension in payment increases referable to pre April 1997 pensionable service had been validly granted.

New guidance has just been issued by the Department of Health which has the potential to revolutionise the ownership of NHS Property Services Limited and Community Health Partnership owned property on NHS Trust estates.

The team, which joins Shepherd and Wedderburn on 1 April,

The draft Finance Bill for 2025-26 was published on 21 July. In this article, we set out the key inheritance tax (IHT) measures in relation to agricultural and business assets included in the bill.

An individual creates a GRAT by transferring assets into an irrevocable trust and retains the right to an annuity payment from the trust for a specific period of years.

Blended families are now more common than ever, with many people starting new relationships, getting married, and entering into civil partnerships later in life...

This form of trust has been available for many years and is referred to in the legislation as a disabled person's trust. They can be a very valuable tool for parents or guardians who...

The High Court has ruled that a profit share payable to a member of an LLP was capable of being subject to forfeiture where the member was found to have breached his fiduciary duties to the LLP.

A trainee solicitor at Lanyon Bowdler will typically do four placements or seats in different departments within the firm, each spanning six months.

In October 2020, HMRC introduced the new rules regarding registering trusts. Whilst previously only taxable trusts were required to be registered, the new legislation requires...

Individuals who will be deemed UK domicile from 6 April 2017 should be considering their options with regard to offshore trusts as a matter of priority.

The UK's trust environment has evolved significantly over the past two decades, with increasingly complex reporting requirements and tax legislation transforming what was once straightforward wealth preservation into a compliance-intensive undertaking. Modern trustees face challenges ranging from HMRC enquiries and beneficiary disputes to mandatory Trust Registration Service declarations and international reporting obligations under CRS and FATCA. Proper administration from the outset can mean the differenc