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  • Article

    UK Real Estate Ownership And The Implications Of The Economic Crime (Transparency And Enforcement) Act

    On 2 August 2023, the Register of Overseas Entities (ROE) update process went live. UK Companies House issued guidance on the requirements overseas entities will have to adhere to in their annual update of the ROE.
    United KingdomReal Estate and Construction
    K&L Gates
    K&L Gates
  • Article

    The UK Is Still A Great Place To Live

    The prospect of a deemed domicile status for all UK tax purposes for those resident in the UK for more than 15 out of 20 years was met with horror by some but, now that we have the full picture...
    United KingdomTax
    Withers LLP
Withers LLP
  • Article

    EU Money Laundering Directives And The UK Trust Register: Where Are We?

    This insight piece gives you an overview of the key issues you may need to be aware of in relation to the EU money laundering directives and the UK trust register and explains where we are now.
    European UnionGovernment, Public Sector
    Withers LLP
    Withers LLP
  • Article

    New UK Regulations On Russian Sanctions – Trusts Services

    On 15 December 2022, the UK published the Russia (Sanctions) (EU Exit) (Amendment) (No. 17) Regulations 2022 (the "Regulations") which amend the UK's principal regulation imposing sanctions...
    European UnionInternational Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Tax Treatment Of Trusts In Switzerland And Why Use A Swiss Trustee

    Switzerland does not have specific Trust Law, but recognised trusts with the ratification of The Hague Convention on the Law Applicable to Trusts (1985), on 1 July 2007.
    GlobalTax
    Dixcart Group Limited
    Dixcart Group Limited
  • Article

    ESG Investing For Charities And Trustees

    ESG (environmental, social and governance) investment has been a hot topic for some time, and even more so in the last year. The pandemic has highlighted for many people the extent of global inequalities, ...
    United KingdomCorporate/Commercial Law
    Winckworth Sherwood LLP
    Winckworth Sherwood LLP
  • Article

    Exempt Charity Status – What This Means For Sixth Form Colleges?

    Sixth form colleges are governed by corporations or academy trusts, as exempt charities. We explore what this means and complying with their duties.
    United KingdomCorporate/Commercial Law
    Wrigleys Solicitors LLP
    Wrigleys Solicitors LLP
  • Article

    Grounds For Hostility? The Removal Of Executors And The Jimmy Savile Charitable Trust – Re Savile (Deceased) [2014] EWCA Civ 1632

    Testators have the freedom to choose who they want to be the executors of their estate, whether this be family members, friends, professionals or even charities.
    United KingdomCorporate/Commercial Law
    Charles Russell Speechlys LLP
    Charles Russell Speechlys LLP
  • Article

    Void And Voidability In The Recovery Of Trust Assets

    The Court of Appeal (CoA) heard a case regarding whether the sale of some trust assets was the result of the improper exercise of a fiduciary power.
    United KingdomCorporate/Commercial Law
    Mortlake Law & Mediation
    Mortlake Law & Mediation
  • Article

    WATG: Employee-Owned Through A Perpetual Trust

    In 2014, the design firm WATG became the first US company to create employee ownership through a perpetual trust, an innovative model in the United States that is becoming common in the United Kingdom.
    United KingdomCorporate/Commercial Law
    Fieldfisher
    Fieldfisher
  • Article

    What Is The Status And Duty Of Members Of An Academy Trust?

    A court case has confirmed that members of charitable companies are fiduciaries and owe duties as such. We look at what this means for academy trusts.
    United KingdomCorporate/Commercial Law
    Wrigleys Solicitors LLP
    Wrigleys Solicitors LLP
  • Article

    Pension Transfers – Ombudsman Comments On Trustee Duties

    The Pensions Ombudsman has decided that a scheme administrator's failure to send the Pensions Regulator's pension fraud warning leaflet to a member requesting a transfer, and to carry out due diligence checks on...
    United KingdomEmployment and HR
    Mayer Brown
    Mayer Brown
  • Article

    UK Pensions: What’s New This Week? June 22, 2026

    Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions.
    United KingdomEmployment and HR
    A&O Shearman
    A&O Shearman
  • Article

    Family Investment Companies: Why Pick A FIC?

    Recently, we have received an increasing number of enquiries from higher net worth clients exploring the use of Family Investment Companies (FICs), as a family wealth planning structure.
    United KingdomFamily and Matrimonial
    Shepherd and Wedderburn
    Shepherd and Wedderburn
  • Article

    Making A Will For Someone Who Lacks Mental Capacity

    When a relative develops dementia or Alzheimer's, understanding mental capacity requirements becomes crucial for estate planning. This guide explores the legal tests for determining whether someone can make a valid will, the role of medical certificates in confirming capacity, and what options exist when mental capacity has already been lost.
    United KingdomFamily and Matrimonial
    B P Collins LLP
    B P Collins LLP
  • Article

    Sabrina Carpenter’s House Tour

    Sabrina Carpenter's latest single inspires a legal examination of cohabitation rights in England. When romantic promises like "what's mine is now yours" meet the reality of relationship breakdown...
    United KingdomFamily and Matrimonial
    Hunters Law LLP
    Hunters Law LLP
  • Article

    Trusts: ‘Pre-Print' In Haste… Repent At Leisure?

    The recent decision in the case of X and Y demonstrates starkly that care must be taken with ‘pre-printed' trust deeds.
    United KingdomFamily and Matrimonial
    Brodies LLP
    Brodies LLP
  • Article

    Using Trusts For Disabled Beneficiaries

    As a parent of a child with disabilities or severe learning difficulties, you'll be well aware of the increased care and support your child requires on a day to day basis.
    United KingdomFamily and Matrimonial
    Gorvins Solicitors
    Gorvins Solicitors
  • Article

    What Is A Nuptial Settlement?

    Family trusts designed to protect wealth can face significant challenges during divorce proceedings. Courts possess broad powers to treat trust assets as available resources, declare trusts as shams, or vary them as nuptial settlements—potentially affecting beneficiaries, trustees, and family wealth structures. Understanding when a trust may be considered a nuptial settlement and implementing protective measures can help mitigate exposure in divorce cases.
    United KingdomFamily and Matrimonial
    JMW Solicitors LLP
    JMW Solicitors LLP
  • Article

    When Is A Trust Not A Trust?

    Trusts often crop up in divorce cases involving substantial wealth.
    United KingdomFamily and Matrimonial
    Bircham Dyson Bell LLP
    Bircham Dyson Bell LLP
  • Showing 261–280 of 575 results

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