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For families with significant assets, deciding how wealth should be held and passed on can be as important as deciding how it is invested.

Laura Tweedy examines how the law treats the ownership of property of unmarried couples who separate. This is a refresher guide for practitioners dealing with trusts of land and property fallout...

Offshore trusts can be highly tax efficient for UK resident foreign domiciliaries. There are, however, pitfalls as the legislation is complex.

Media attention on the recent UK/Swiss Tax Agreement on Co-operation in Tax Matters has, understandably, focused on individuals who have put money into Swiss bank accounts.

With mergers back on the agenda, we look at what we mean by a merger and some key issues trust boards and leaders need to consider.

The NHS Long Term Plan sets out how the health service in England will be transformed over the next decade.

UK real estate investment is considered by many to have a positive and significant track record of attracting investment flows as an alternative asset class for institutional investors such.....

If you've been non-UK resident for 10 years or more, the FIG regime offers a four-year exemption from UK tax on foreign income and gains, even if remitted to the UK.

Trusts are often misunderstood in the UK with the perception that they are a tool to evade tax and that their use is limited to the highest echelons of society.

Advances in technology and increased international fiscal co-operation have made global personal tax compliance initiatives pop up in abundance in recent years.

On 8 June 2021, Guy Opperman (Minister for Pensions and Financial Inclusion) announced the final versions of two sets of regulations 1 .

Family wealth disputes rarely stem from legal uncertainty but from differing expectations among family members. This article explores how offshore jurisdictions offer sophisticated governance frameworks—including independent trustees, protectors, Letters of Wishes, and Family Charters—that can prevent misunderstandings from escalating into costly litigation that destroys both wealth and family relationships.

The first sentence of the paragraph immediately above is consistent with authority on the source of interest, but the second sentence is not.

Potential disqualification for Kids Company directors shows charity trustees must be aware of their liabilities.

When resolving financial matters following divorce, you must disclose any inheritance you have received, and potentially substantial future inheritances. However, disclosure does not automatically mean your spouse will receive a share - English law distinguishes between matrimonial and non-matrimonial property, and inherited assets may be excluded from sharing if kept separate and both parties' needs can be met without them.

The following guide summarises the key requirements that members and boards of academy trusts must satisfy when making decisions.

When a property owner dies, does the surviving joint owner need a grant of representation to transfer the property? This article examines the distinction between legal and beneficial ownership, clarifying when grants are actually required and when they're simply requested out of caution or misunderstanding. Understanding these requirements can save significant time and expense in property transfers following death.