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The topic of global mobility is firmly back under the spotlight. The desire to have freedom of movement, and being able to invest freely around the world, brings with it a range of technical...

Absent another horse meat scandal, the clear focus on the evils of tax avoidance seems here to stay until the General Election.

A large number of trusts that were not previously required to register must now register on TRS in 2022.

The Cayman Islands is made up of three islands: Grand Cayman, Cayman Brac and Little Cayman. They are located in the Western Caribbean Sea, approximately 500 miles south of Miami, Florida.

Our Trust and Probate Litigation team is now ranked in Band 1 of Chambers High Net Worth's Private Wealth Disputes category. The team contributed this article to the new guide...

Earlier this year, we published an overview of what risk management is, how risk can be managed, and what the benefits of risk management are.

As the great wealth transfer sees baby boomers preparing to pass huge volumes of assets to their children, families face a cultural shift in succession planning.

Academy trusts are recommended to review their auditors every five years. But what do management teams need to keep in mind when looking to change their accountants...

Venture capital trusts (VCTs) were introduced by the Government in 1995 as a tax incentivised method of stimulating growth in the economy.

Banks can be more confident about offering companies receivables finance after the UK's Court of Appeal's decision confirmed that restrictions on assignments in a company's contracts should not be a barrier to...

The Black Lives Matter movement has made diversity a focus for schools and trusts. We look at the Charity Governance Code and how this can help you.

The remittance rules used to be both easy to understand and apply but, following the 2008 reforms to the taxation of non-doms, significant revisions were mad ...

The Employee Ownership Trust has emerged as a significant vehicle for promoting broader employee ownership since its introduction in Finance Act 2014.

We explore Family Investment Companies and whether they could be right for you.

In August 2016 the Regulator issued three £2,000 fines against an independent trustee company following their failure to produce a signed chair's statement before the statutory deadline.

Welcome to our tenth Nabarro Clarity Guide. The Pensions Regulator has laid its revised draft Code of Practice on the governance and administration of trust-based DC schemes before Parliament and it is due to come into force in November 2013.

In HMRC v The Quentin Skinner 2005 Settlement L and others [2021] UKUT 29 (TCC), the Upper Tribunal (UT) held that, for the purposes of entrepreneurs' relief (ER) (now business asset disposal relief)...

We look at the Trust Quality Descriptions published in draft by the DfE on 24 April 2023 and encourage trust leaders to provide their feedback.