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The Ministry of Justice's consultation on cohabitation law reform proposes a new statutory framework that would automatically provide financial remedies for unmarried couples on separation...

A letter of wishes is a flexible companion document to your Will that allows you to record personal preferences, explain decisions, and provide guidance to executors or trustees. While not legally binding, it offers valuable insight into your intentions regarding personal belongings, funeral preferences, and trust management, and can be updated at any time without changing your Will.

Following two formal consultations and much informal debate, we now have (most of) the much-anticipated legislation in respect of the changes to the taxation of non-UK domiciliaries.

The UK government has introduced significant changes to trust registration requirements, affecting both the Trust Registration Service and the Register of Overseas Entities. These new rules expand registration obligations for overseas trusts holding UK land while providing exemptions for certain low-value trusts, requiring trustees to review their compliance status and take action by specified deadlines.

Each of the Dixcart offices has an Asset Protection and Trust Team, providing a variety of wealth management services as detailed below.

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.

When buying or selling a company, personal planning considerations extend far beyond the transaction itself. From tax reliefs and estate planning to lifetime gifting, capacity arrangements, and marital agreements, these five key areas can significantly influence deal timing, structure, and long-term wealth preservation for both sellers and buyers.

When Steve Bing died in 2020, his then 18-year-old son, Damian Hurley, stood to inherit an estimated $250 million. The money was from a trust set up by Bing's father, a New York property entrepreneur...

When creating new trust structures, it's important that settlors do not retain so much power that they make themselves and their trust vulnerable.

When a family member passes away, understanding what happens to their property becomes a pressing concern for those left behind. The outcome depends on factors such as ownership structure, the presence of a Will, and beneficiary preferences, with processes ranging from straightforward transfers to complex trust arrangements that require careful navigation.

Various trust structures exist within the English legal system to protect beneficiaries who may struggle to manage their financial affairs, and who may be more at risk of financial abuse.

This article considers the tax treatment of family investment companies (FICs), in relation to how they are taxed.

Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate...

The UK's Trust Registration Service has evolved from a modest anti-money laundering measure into a comprehensive transparency regime with far-reaching implications for overseas trustees. HMRC's June 2026 guidance introduced five significant changes that clarify registration obligations, expand scope for indirect property holdings, and introduce new exemptions that trustees must understand to avoid compliance pitfalls.

FATCA will have an impact on virtually all trusts regardless of whether they have any US connection.

The New PTD was formally adopted by the EU on 25 November 2015. It represents the biggest change in the regulation of package holidays...