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The Supreme Court has recently provided clarity on two questions where there have been inconsistent authorities for much of the 20th century.

Rand v Tran is a recent case where a constructive trust was implied due to the common intention of the parties, as evidenced by their respective contributions – Mr Rand was entitled to a 50% ...

In this week's tax update: Inheritance tax online calculator, Commons committee report on ‘gig economy' employment status, proposed income tax exemption for UEFA Champions League cup...

The UK government navigates complex trade-offs between revenue generation, economic growth and maintaining appeal to internationally mobile families and investors. As Prime Minister Andy Burnham pursues economic expansion and closer European ties, this edition examines critical cross-border wealth planning challenges including international pre-nuptial agreements, coordinated estate planning across jurisdictions, forced heirship regimes, and the international effectiveness of Lasting Powers of Attorney.

Independent Financial Advisers need comprehensive information about a protected party's background, current finances, and future care projections to provide effective advice in Court of Protection cases. Deputies who understand how to frame instructions properly—focusing on what the money needs to achieve rather than simply what's available to invest—receive better-targeted financial guidance and can more effectively manage family expectations through scenario modelling.

The Financial Times recently highlighted how some institutions pursue high-net-worth clients through lavish hospitality and concierge services, yet this approach fundamentally misunderstands what truly preserves multigenerational wealth. While exotic perks and luxury experiences may attract attention, the real foundation of lasting family office success lies in something far more substantive: trust as an active institutional framework that governs decision-making during both prosperity and crisis.

The Privy Council decision in Gany Holdings (PTC) v Khan and Others provides a timely warning on the importance of properly documenting transfers of assets into a trust.

The UK Government's Autumn Budget on 28 October 2026 contains two significant developments for US taxpayers living in, or considering moving to, the UK: relief for certain trusts inadvertently brought into UK residence and a proposed solution to the longstanding double-tax problem affecting US limited liability companies (LLCs).

When beneficiaries request trust-related documents from trustees, a complex balancing act emerges between accountability and confidentiality. This analysis examines the legal framework governing disclosure obligations, exploring how courts weigh beneficiaries' rights to information against the need to protect sensitive settlor wishes and discretionary decision-making processes.

The Economic (Transparency & Enforcement) Act 2022 introduced the Register of Overseas Entities (ROE) which opened on 1 August 2022 to capture information...

The Alternative Investment Fund Managers Directive ("AIFMD") entered into force in the European Union in 2011, with member states required to implement it by July 2013.

A mighty fall out between two old friends has given us a rare insight into private sales of valuable paintings at the highest levels, a reminder of the importance of properly documenting agreements...

In First Subsea Ltd v Balltec Ltd and others [2017] EWCA Civ 186 the Court of Appeal had to make a judgment on whether a director found to be in breach of fiduciary duty could rely on a limitation defence...

Strong and stable might no longer be a fashionable phrase, but that's exactly what good governance of academy trusts is all about.

A mighty fall out between two old friends has given us a rare insight into private sales of valuable paintings at the highest levels, a reminder of the importance of properly documenting agreements...

The changes announced in the Budget in March 2014 give individuals with money purchase or cash balance pension savings more flexibility as to how and when they access their funds.

The Supreme Court has given judgment in the cases of Pitt and Futter concerning the rule in "Hastings-Bass".