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In 2012, The Pensions Regulator conducted its annual Governance Survey.

When considering who to choose as the Executor of your Will, the Trustee of any lifetime or Will Trusts, and to act as your Attorney, the choice should not be made lightly.

The principle that a power of advancement may be used to benefit a non-object if it is for the benefit of an object is often referred to as the "Re Clore" principle.

Trusts are very useful legal entities that separate the legal ownership and control of the assets from those who benefit.

Divorce proceedings involving valuable collections and collectible assets can quickly become legally and emotionally complex. This article explores the financial disclosure obligations, valuation challenges, and legal mechanisms available when dealing with artworks, luxury watches, wine collections, and other passion assets across Hong Kong, Singapore, and England & Wales.

Judges sitting in the courts of England and Wales follow the law made by parliament and what is referred to as ‘common law' which is a reference to legal principles that have developed over time in the cases heard in court.

How individual schools in multi-academy trusts (MATs) are funded presents leadership teams with a challenge.

This two-part guide offers an in-depth analysis of wholly owned subsidiaries within the NHS, focusing on their strategic importance, the legal frameworks permitting them, and recent developments.

On 26 January, the government released the first draft of the legislation giving effect to the promised protection of non-UK source income arising in a trust structure...

The aim and intentions of the consultation, a summary of Wrigleys' response and the government's proposed plans.

As political instability increases globally, flee clauses in trust structures are experiencing renewed relevance. This article examines how these Cold War-era provisions automatically trigger trustee changes and jurisdictional shifts when prescribed events like war, invasion, or civil disturbances occur, exploring the practical and legal complexities that arise when determining whether such events have actually been triggered.

What circumstances mean an academy trust may need to set up a subsidiary company to carry out trading activity, in order to comply with charity law?

As we now have a general election confirmed for the 12th December, whilst we await their manifestos we take a quick look at the position

The HMRC Trust Registration Service has now been launched and will require all trusts with UK tax liabilities to be registered.

The principle is simple: since 6 April 2012 the rate of IHT charged on the whole estate at death can be reduced by 4% from 40% to 36% where 10% of the estate is left to charity. This relief is only available for the gift made on death.

NHS charities say their potential to make important contributions to patient care is underused. We look at the new initiatives hoping to change that...

It is estimated that the global pet population is around 1 billion and just over 50% of the population of the United Kingdom own a pet.