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There are some forms of trust where majority decision making is usual, such as charitable trusts and pension trusts, but with private trusts the trustees are generally required to act unanimously [...]

Since the first edition, this book has been expanded to include several more different legal jurisdictions and has been updated to include recent changes in the law. It contains chapters dealing [...]

There is a long history of companies “returning value” to shareholders through a variety of means, including: demergers, buy-backs and special dividends and “bonus” share issue. This can have [...]

This case examines whether trustees, two of whom were also the remaindermen, were entitled to a Beddoe order to defend a claim by the life tenant concerning non-payment of income to him and to [...]

This case is the first to consider whether a mistake by trustees can be corrected following the Supreme Court decision in Pitt v Holt and Re Futter [2013] WTLR 377. Before that case the equitable [...]

When you invest in a portfolio, you invest the money, and get your return by collecting the dividends and eventually selling the assets to get cash back at the end. Split Capital Investment [...]

A private family trust might be too small to hold a portfolio of individually held shares but it may wish to have a hedge against inflation by gaining some capital growth from its investments. [...]

Given that Index-Linked Gilts are so expensive, trustees need to explore other avenues for inflation protection and that means understanding a bit more about what drives inflation and why [...]

It’s easy to pay off the first Wonga loan. You just take out a bigger loan next time. However, eventually the debt just becomes too big to service. Understanding that is central to understanding [...]

Lord Walker, in giving judgement in the recent Supreme Court judgement in the two cases of Pitt v Holt and Re Futter, has clarified the true nature of the rule in Hastings-Bass and removed the [...]