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  • Article

    **HMRC UPDATE** Trust Registration Service - September 2018

    HMRC has further updated its guidance on compliance with the legislation of the registration of trusts which had tax liability.
    United KingdomTax
    Wrigleys Solicitors LLP
    Wrigleys Solicitors LLP
  • Article

    SATs Under Increasing Pressure To Join MATs

    As we emerge into a post-Covid world, single academy trusts (SATs) will be under increasing pressure to join multi academy trusts (MATs). Should they consider moving now before they are pushed, asks Liz Wicks?
    United KingdomTax
    Hillier Hopkins
    Hillier Hopkins
Article

Key Trust Disputes Considerations From The Transcontinental Trusts Conference

Trusts can provide lasting frameworks for preserving wealth across generations, but only when governance is strong and expectations are clearly managed. This analysis examines three critical considerations for trustees and advisers: establishing clear purpose before structure, maintaining independent decision-making, and stress-testing arrangements against foreseeable challenges like death, incapacity, and family conflict.
United KingdomWealth Management
Farrer & Co
Farrer & Co
  • Article

    An Important Update To The Trust Registration Service

    Non-taxable trusts can now register as required by new rules, and the deadline for registration has been set.
    United KingdomCorporate/Commercial Law
    Russell-Cooke LLP
    Russell-Cooke LLP
  • Article

    Do You Own A House Abroad? Make Sure Your Foreign Assets Are Properly Protected With An Iron-clad Will

    UK citizens owning property in European countries like Spain, Italy, or France face complex succession laws that differ significantly from British inheritance rules. Many European jurisdictions enforce mandatory inheritance portions for relatives that cannot be easily overridden, potentially conflicting with your intended estate distribution. Understanding these forced heirship rules and creating jurisdiction-specific wills becomes essential for ensuring your overseas assets pass to your chosen beneficiarie
    United KingdomFamily and Matrimonial
    Giambrone
    Giambrone
  • Article

    What Flavour Is Your Trust? Are Its Assets Available On Divorce?

    Li Quan and Stuart Bray worked tirelessly during their marriage to protect the Chinese Tigers.
    United KingdomFamily and Matrimonial
    Withers LLP
    Withers LLP
  • Article

    Do Discretionary Trustees Need To Act On Undistributed Trust Income?

    Discretionary trustees should consider whether it would be advantageous to distribute trust income that has arisen more than five years before the next inheritance tax ten year anniversary of their trust.
    United KingdomTax
    Charles Russell Speechlys LLP
    Charles Russell Speechlys LLP
  • Article

    Charities - Getting The Right Mix

    Trustees are responsible for controlling the management and administration of charities and therefore carry out a vital role.
    United KingdomCorporate/Commercial Law
    Smith & Williamson
    Smith & Williamson
  • Article

    CIMA Issues Important Statement Of Guidance For Boards Of Regulated Mutual Funds

    The Cayman Islands Monetary Authority has issued its proposed Statement of Guidance for Regulated Mutual Funds.
    United KingdomCorporate/Commercial Law
    Carne Global Financial Services Limited
    Carne Global Financial Services Limited
  • Article

    CROWD FUNDING - Professional Trustee Services For Commercial UK Fundraising And Borrowing Arrangements

    Alternative project finance continues to remain a popular route to commercial fundraising, particularly in the UK commercial property development industry.
    United KingdomCorporate/Commercial Law
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    Employee Ownership, The Key To Succession For Many Scottish Businesses

    The transition to employee ownership came about when the owner, Stuart Hutton, was considering his succession options.
    United KingdomCorporate/Commercial Law
    Anderson Strathern LLP
    Anderson Strathern LLP
  • Article

    Employee Ownership Trusts – Offering A Genuine Succession Alternative

    For owners of SME businesses looking to realise the value that they have built up in the Company over many years, there were traditionally two option...
    United KingdomCorporate/Commercial Law
    PDT Solicitors
    PDT Solicitors
  • Article

    Investment Consultant Review

    The FCA defined the markets in respect of which the investigation was to be undertaken in the following manner.
    United KingdomCorporate/Commercial Law
    Brodies LLP
    Brodies LLP
  • Article

    Lasting Powers Of Attorney, Liberty And The Right Forum: Reflections On The Sir Ranulph Fiennes Reports

    The high-profile case of Sir Ranulph Fiennes has sparked debate about the legal boundaries of Lasting Powers of Attorney and deprivation of liberty safeguards. When does an attorney's authority end, and what role does the Court of Protection play in resolving disputes over care arrangements for vulnerable individuals? This case highlights critical questions that affect anyone involved in making or acting under health and welfare decisions for incapacitated relatives.
    United KingdomCorporate/Commercial Law
    Boodle Hatfield LLP
    Boodle Hatfield LLP
  • Article

    Peter Tatchell Foundation Secures Charity Status

    Six year battle confirms that human rights is a legitimate charitable objective
    United KingdomCorporate/Commercial Law
    Mishcon de Reya LLP
    Mishcon de Reya LLP
  • Article

    Strategic Decision: Remuneration Trusts

    At best, a tax avoidance scheme works. At second best, it doesn't work, but you end up no worse off for having tried. At worst, you end up far worse off than if you had never got involved.
    United KingdomCorporate/Commercial Law
    Berg Kaprow Lewis
    Berg Kaprow Lewis
  • Article

    The Register Of Overseas Entities: Further Increases In Trust-Related Transparency

    In the latest development in the drive for transparency, the UK Government has published the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025.
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Article

    The Third Phase Of UK Charities Act 2022 Reforms

    The first and second phases were introduced in October 2022 and June 2023 respectively. We have included below summaries of the main changes...
    United KingdomCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    This Ain't No FLiPping Trust

    It is common knowledge that trusts are ideal wealth planning structures for families as they allow the settlor to assign the economic value of assets to family members while reserving control...
    United KingdomCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    UK Beneficial Ownership Registers: June 2026 Developments

    The UK government has introduced significant amendments to both the Register of Overseas Entities and Trust Registration Service regimes, affecting how trust information is accessed and who must register.
    United KingdomCorporate/Commercial Law
    Macfarlanes LLP
    Macfarlanes LLP
  • Showing 181–200 of 572 results

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