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The scope of the text is wide and detailed from exploring what is a trust to looking at the impact of the EU and Brexit as well as other international elements on the law of trusts. It is [...]

This text is aimed at tax practitioners, many of whom will not be lawyers. Over 300 pages of the book contains extracts from legislation. There is an assumption of general tax knowledge relating [...]

During our lifetimes we collect many chattels such as our breakfast bowl, jewellery, cars and, perhaps, works of art, also disposing of some as they wear out or cease to be of interest. Some [...]

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 1925, the courts of England & Wales have considered many aspects of trust law and, in some instances, handed down conflicting decisions on cases with strikingly similar facts. Whilst it [...]

Despite the corporate insolvency origins of this decision, it has far reaching implications for any private client practitioner. As noted in paragraph 35 of the Court of Appeal’s decision, “The [...]

The first edition of the Trust Practitioner’s Handbook was published 13 years ago in 2005. Since then, there have been three further editions, and now the fourth edition sits before me. When I [...]

The Tolley’s Taxwise series has helped many a student of tax pass their exams. However practitioners will be missing a trick not to have to hand a copy of Volume II which provides a practical [...]

The vexed question of disclosure of trust documents was discussed again in Lewis v Tamplin [2018] EWHC 777. Ernest Tamplin (who died in 1985) and his wife Gladys (who died in 1988) had 6 [...]

HMRC has announced that this Spring it will consult on a new approach to the taxation of trusts. It wants to simplify the taxation of trusts. Whilst welcome - why? Perhaps the clue is in the [...]