LATEST ARTICLES
Isle of Man
Dixcart Group Limited
The Private Foundation represents a unique incorporated vehicle that is becoming increasingly popular for estate planning, asset protection, and a wide and varied array of activities.
Appleby
The recent Isle of Man judgment of the Staff of Government Division (SGD) in the case of A and B v C and D – 2DS 2023/25 emphasises the importance of the non-intervention principle in trust...
Dixcart Group Limited
Reforming the UK's Non-Domicile tax regime is an objective contained within the Labour Party's policy platform.
Jersey
Walkers
Despite the Trusts (Jersey) Law 1984 ("Trusts Law") expressly providing against the rule against perpetuities currently applying in Jersey...
Walkers
A nation state can be trustee of a Jersey law express trust, even though it has state immunity against being sued for breach of trust or otherwise being held accountable...
Walkers
Where a trust seeks to provide for mixed charitable and non-charitable purposes, the non-charitable purpose can invalidate the charitable purpose; and...
Ogier
This case considers the circumstances in which the Royal Court of Jersey (the Court) will approve the variation of the terms of a Jersey trust pursuant to of Article 47 of the Trusts (Jersey)...
UK
Shepherd and Wedderburn LLP
Major reforms to Scottish trust law are on their way following the Trusts and Succession (Scotland) Act 2024 receiving royal assent in January.
Withers LLP
Following Jeremy Hunt's announcement at the Spring Budget on 8 March 2024 that he would reform the taxation of non-UK domiciliaries, current non-doms and those thinking...
The Sovereign Group
Trustees have a crucial role to play in a trust, which involves the management of assets which in essence belong to the beneficiaries.
Withers LLP
The first and second phases were introduced in October 2022 and June 2023 respectively. We have included below summaries of the main changes...
Gorvins Solicitors
As a parent of a child with disabilities or severe learning difficulties, you'll be well aware of the increased care and support your child requires on a day to day basis.
Price Bailey
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.
Price Bailey
The Academy Trust Handbook stipulates that academy trusts must notify the DfE of changes to their governance information via Get Information About Schools (GIAS) within 14 calendar days of the change...
Weightmans
Judges sitting in the courts of England and Wales follow the law made by parliament and what is referred to as ‘common law' which is a reference to legal principles that have developed over time in the cases heard in court.
Burges Salmon
This article explores the position for trusts under the Register of Overseas Entities (ROE) legislation and important changes which are due to come into force in 2024...
Thomson Snell & Passmore
A Family Investment Company (FIC) is a bespoke private company, which can be used as a tax efficient alternative to family trusts. A FIC is a flexible structure...
Herbert Smith Freehills
The government has launched a consultation, Transparency of land ownership involving trusts, on the proposed public disclosure of trust and beneficial...
Burges Salmon
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"...
Dixcart Group Limited
There are a variety of structures and arrangements available to Individuals and their families both for estate and succession planning and to protect their assets from uncertainty and volatility.
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