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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 [...]

When a trustee retires, they will normally look to ensure that they are suitably protected against any liability that may subsequently fall on them and in respect of which they might be entitled [...]

John North, father of the appellants, had carried on a venture as a sole trader. He had designed various devices and over the years had accepted investments from others who entered into [...]