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The Pensions Regulator has issued details of additional information which trustees will be required to include in Scheme Return submissions.

When a trust may impact a financial settlement in divorce proceedings, understanding the boundaries between obtaining trustee disclosure and formally joining trustees as parties becomes crucial. This article examines the legal framework governing when courts can compel trustees to provide documents and the specific requirements that must be met before trustees can be joined to financial remedy proceedings.

Caroline Foulger, Partner in our Private Client department, offers insight into the legal complexities surrounding Angela Rayner's use of a trust, which has become central to the controversy over her underpaid stamp duty.

Contemporary artist Damien Hirst's innovative approach to posthumous artwork creation offers valuable insights into estate planning beyond traditional assets. His concept of creating instructions for works to be produced up to 200 years after death demonstrates how legacy planning can encompass intellectual property, creative rights, and carefully structured future instructions.

There are new obligations in the UK applying to express trusts arising in corporate transactions.

Despite trusts being the traditional wealth and succession planning preference, family investment company ("FIC") structures are being increasingly used by individuals as an alternative.

Notwithstanding a number of legislative proposals in 2021, the US gift and estate tax regime remains unchanged for the time being.

The UK’s last two Budgets have materially reshaped the tax treatment for sales to Employee Ownership Trusts (EOT), tightening requirements and shifting from a full tax exemption to a halved relief, while leaving the broader principles in place.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

Connecticut is the 19th state to permit self-settled asset protection trusts, allowing individuals to transfer assets to an irrevocable trust on or after January 1, 2020

The Fifth Money Laundering Directive (‘5MLD') has expanded the registration requirements in relation to trusts who have connections with EU Member States, as a result of the changes made to Article 31.

A law student shares their firsthand experience during a week-long work placement at BTO Solicitors' Helensburgh office, detailing their involvement in drafting legal documents...

The rules around the UK’s Trust Registration Service (TRS) have changed again, effective as of 30 June 2026. The new rules expand the scope of trusts involved in real estate holding structures...

The European Parliament voted on amendments to the draft Fourth Money Laundering Directive including the issue of public registers of trusts.

The 2022 to 2023 Academies Accounts Direction made it clear that the ESFA expect trusts to include lengthier descriptions of the processes in place to manage conflicts...

Events leading to hostility between trustees and beneficiaries are often similar.

HMRC has now updated its guidance on penalties for failure to comply with the legislation of the registration of trusts which had tax liability.

Shepherd and Wedderburn has been awarded Platinum Employer Partner accreditation by STEP, the Society of Trust and Estate Practitioners, attaining the highest of three accreditation levels awarded...