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When divorcing later in life, protecting inheritance for children and grandchildren becomes a critical concern. Understanding how separation affects wills, pensions, trusts and remarriage scenarios can help ensure family wealth passes to intended beneficiaries rather than being redirected through future relationships or estate complications.

The UK Trust Registration Service (‘TRS') is essentially a register of the beneficial ownership of trusts.

Guernsey offers an established and robust Trust Law and as a result has emerged as a prominent jurisdiction for the establishment and administration of trusts.

A common question put to tax advisors by UK resident clients is "is there any way I can legitimately use an offshore company or trust to hold assets and reduce my UK tax bill?"

Following tax changes set to take effect from 6th April 2027, unused pension funds and death benefits will be brought into the scope of Inheritance Tax, fundamentally altering UK estate planning strategies. This shift removes the automatic IHT shelter that pensions once enjoyed and introduces critical legal and structural questions for Wills and wealth succession plans that families must now address.

The time of cakeism is at hand, and not just in the field of UK trade negotiations. Many trustees of modern trusts find themselves both owning the trust assets and objects of the powers of appointment;

The UK has for many centuries been a popular hub. As we start to come out of the pandemic, people will start moving again.

For schools converting to academy status and becoming a part of an academy trust there is a fundamental change to the way in which contracts are finalised.

Also: UK government delays Making Tax Digital and Taylor Review proposes changes for employment contributions.

ESG is moving from buzzword to mainstream. But against the backdrop of climate change and a pandemic that has exacerbated social inequalities, what does ESG mean for trusts?

It is useful for trustees of land holding charities to be aware of when they have power to dispose of the charity's land.

Succession is often spoken of as a single moment – the passing of the baton from one generation to the next.

Changes in public opinion, advances in technology and increased international fiscal co-operation have made global personal tax compliance initiatives pop up in abundance in recent years.

Proposals on intermediaries who promote aggressive cross-border tax schemes

Following its earlier consultation, the FCA has published a policy statement on depositing client money in unbreakable deposits (UDs) [22.01.2018].

The founder and lead consultant at The Constant Group, talks about her journey into academy governance and the fundamental role it plays

The Register of Overseas Entities (ROE) was launched in 2022 and requires any overseas entity which is the legal owner of a UK property interest to report details of its "registrable beneficial owners"...

Value-for-money is a daily concern, driven by funding constraints and compliance. So what are the key considerations for academy trusts and CEOs?