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    Article Category

    Tag Archives for: "shares"
     Implied, resulting or constructive trust of shares in family company

    Implied, resulting or constructive trust of shares in family company

    March 10, 2015

    Shield v Shield [2014] EWCA 1136 | The Court of Appeal in this case were asked to decide upon the beneficial ownership of certain shares in a family company for the purpose of determining [...]

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       Scrip dividends received in trusts

      Scrip dividends received in trusts

      October 24, 2014

      Trusts within the relevant property regime are subject to Inheritance Tax (IHT) charges on creation, every ten years and when assets leave the trust. This case explores whether in calculating the [...]

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         What happens when a sole shareholder & director dies?

        What happens when a sole shareholder & director dies?

        November 7, 2013

        Many clients own shares in private companies, so it is quite common for those shares to pass as part of the client’s estate. There can however be problems where the deceased was not only the [...]

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