572 results found

When it comes to writing a Will, clients very often, quite understandably, want their Will to be as simple and as straightforward as possible.

One of the many reasons why the UK is still a great place to live is the ability for many UK residents to establish trusts funded with non-UK assets in order to take advantage of various tax benefits.

The UK government has announced a review of carried interest taxation and a reform of the tax regime for non-domiciled individuals, effective from April 2025. Key changes include replacing current non-dom rules with a new residence-based system and introducing potential capital gains rebasing and inheritance tax adjustments for foreign assets in trusts.

The clock is ticking towards April 2017 when the UK Government intends to implement the proposals outlined at the Summer Budget on 8 July 2015 on new inheritance tax (IHT) rules on residential property in the United Kingdom...

The European Court of Justice has issued landmark rulings clarifying that trust structures cannot be used to shield assets from EU sanctions, even when formal legal arrangements attempt to exclude designated persons. How will these decisions impact financial institutions and trust arrangements across EU member states?

Labour's budget boosts funding for schools with £1.8 billion for early years, £2.3 billion for schools, and £2 billion for infrastructure, but rising employer costs may strain budgets.

An individual's right to access data is regarded as a fundamental right, sufficient to require a data controller to provide full details of any personal data held about the subject.

In this instance, the Protector cast himself in a role which went well beyond what was proper and led him to play an overactive part in the management of the trusts in some respects and to neglect his duties in others.

On April 12, 2018, the U.K. Competition and Markets Authority published a working paper seeking views on its initial analysis on trustee engagement with investment consultancy and fiduciary...

Our Corporate Trust & Agency Podcast Series places a spotlight on topical issues and developments affecting the corporate trust and agency community. Just 10-15 minutes long and available to listen via the link below...

The introduction of PRIIPs has not been plain sailing for investment product providers and even after a lengthy gestation period, there are still a number of uncertainties in how PRIIPs should be applied in terms of scope and also in terms of the content of the Key Information Document.

The obligation on taxable trusts to register with HMRC's online TRS was imposed by the EU Fourth Anti-Money Laundering Directive.

It is a requirement of the Academies Accounts Direction (1.17) that a trustees' report is included to support the figures within the financial statements which are due for submission...

The Law Commission has decided to publish a (shorter) supplementary consultation paper looking at two issues which were not originally covered by the charity law consultation.

When you are considering selling your shares to an Employee Ownership Trust (EOT), thought will need to be given to how the trust will be run after the sale has completed.

Trustees will not need to disclose the identity to the UK's Trust Registration Service (TRS) of a member of discretionary class of beneficiaries unless the beneficiary

With effect from 1 September 2025, members of the public to Companies House to access trust information held on the UK Register of Overseas Entities (ROE) that is not publicly disclosed