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In a recently reported decision in the case of Tchenguiz- Imerman v Imerman [2012] EWHC 4277, the court had cause to determine an application for joinder to the proceedings by adult beneficiaries of trusts which were the subject of a variation claim.

Mr Chan is Chinese resident and domiciled. He has two UK properties held through two BVI companies in which he holds all of the shares.

The scope of trustees' investment duties has recently been considered by the High Court in Daniel & Ors v Tee & Ors [2016] EWHC 1538 (ch), with results which will be comforting to professional trustees.

Changes to the UK's Register of Overseas Entities and Trust Registration Service expand public access to information recorded on these registers, demonstrating the UK Government's continued commitment...

Are you looking to sell your business whilst also giving back to your hardworking staff? Typical share sales of businesses frequently lead to...

Employee ownership can be a prefered option available to businesses when considering succession planning. In this article we consider why.

On 18 July 2023, the government published its consultation on proposals for targeted reform of the employee ownership trust (EOT) tax regime.

HM Revenue & Customs (HMRC) is consulting on proposals for targeted reform of the EOT and EBT tax regimes (the Consultation). The Consultation closes on 25 September 2023.

The Family Division of the High Court has continued in its efforts to disregard a company's separate legal personality in order to bolster the matrimonial pot...

The great majority of financial provision claims, ie those under the Inheritance (Provision for Family and Dependants) Act 1975, result in what is called a clean break order.

Trusts are a complex yet valuable tool for future planning, offering benefits in asset management, tax planning, and care planning. Expert guidance is essential to navigate their rules and suitability.

When family law disputes intersect with business interests and trust structures, third parties may need to intervene to protect their rights and assets. Understanding the legal framework for third-party intervention...

The recent decision confirming that the late Prince Phillip's will will be kept sealed has opened up the debate about why the rest of us are required to make our last will and testaments public documents after our death.

Trustee boards and employers for schemes with Valuation dates between September 2011 to September 2012 will need to consider TPR's April 2012 Funding Statement ("2012 Statement").

The trust included land which could potentially be developed. Four of the children died, some intestate and the claimants were their offspring.

The first of a new series of articles examining the key concepts in community-led housing.

To quote from the Nazi dentist played by Laurence Olivier in the movie Marathon Man; "Is it safe?"; well for a buyer's solicitor it may not be if there is a fake seller.