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Suggested response for community-led housing groups on the consultation paper – submissions due by 10 March

With a plethora of other recent transparency developments – with a focus on the UK's Register of Overseas Entities and the Trust Registration Service (TRS) – private client practitioners might...

Private Perspectives brings together expert insights and commentary from across Mishcon Private and the wider firm, exploring the critical issues that shape wealth management, business strategy, reputation, and legacy planning for high-net-worth individuals and families. This inaugural issue examines the evolving landscape of private wealth in a modern global economy.

We summarise the key changes which trust leaders need to be aware of in the recently published Academy Trust Handbook.

For those involved in academy trust finance or governance, you may have heard the term trading subsidiary. They are becoming more common for various reasons.

Since the introduction of Employee Ownership Trusts (EOTs) in 2014, the sector has expanded significantly, allowing many companies to transition into employee ownership. This article discusses the complexities and implications of exiting EOT ownership, including tax considerations, the roles of trustees, company directors, and potential buyers, emphasizing that such decisions should prioritize employee interests and be well-informed.

On September 30, 2022, the US Department of the Treasury's Financial Crimes Enforcement Network ("FinCEN") issued final regulations (the "Final Reporting Regulations") implementing...

The draft Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 have been laid before parliament and are due to come into effect on 1 October this year.

A trust is a legal arrangement that allows you to protect assets such as money, property, or investments for chosen beneficiaries. Specialist Trusts Associate Solicitor Ed Granger explains the different types of trusts available, who can act as trustees, and how trusts can be used to protect your family, maintain control over assets, plan for the long term, and manage tax liabilities effectively.

Blended families face unique estate planning challenges when balancing the needs of a surviving partner with preserving assets for children from previous relationships. Without proper planning, the intestacy rules in England and Wales often fail to reflect modern family structures, potentially leaving partners vulnerable and children without their expected inheritance.

When drafting or updating your Will, understanding the financial and tax implications can significantly impact how your estate is distributed. From inheritance tax calculations and residence nil rate bands to charitable...

This note provides an introduction to discretionary trusts, and an overview of the control mechanisms that can be incorporated into a trust arrangement - including the appointment of protectors...

Significant reforms to the taxation of non-UK domiciled, longer term residents of the UK were proposed in the first UK Budget since the May 2015 General Election.

In the recent decision in Cowan v Foreman [2019] EWCA 1336 the Court of Appeal overturned the first instance decision and granted permission to the applicant to bring a claim under the Inheritance (Provision for Family and Dependants)

As Price Bailey's audit team draw close on another year for the academies sector, we look back at some of the key audit findings from the 22-23 year.

The new Academies Financial Handbook has been published which will be effective from 1st September 2020. We look here at what it means for your trust.

An NHS merger is a challenging proposition for any governance team, especially when it has the potential to create one of the largest NHS

The Regulator has laid its draft code of practice on the governance and administration of trust-based DC schemes before Parliament.