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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 [...]

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 [...]

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 [...]