Guest editorial: Much misunderstood

Elizabeth Neale urges practitioners to speak up for trusts ‘Trusts allow the big picture to be looked at and if trustees and beneficiaries can work together, then the original 12th century objective – the long-term protection of beneficiaries and assets – can be achieved.’ Trust practitioners might be forgiven for feeling somewhat under siege. A …
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Cases Referenced

  • Shelford v HMRC [2020] UKFTT 53 (TC)