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Author: Old Square Tax Chambers | Page 1 of 1

Trustees’ powers: Beyond the deed

Trusts & Estates Law and Tax Journal | March 2019

Mary Ashley explores a recent case considering the options by which trustees can extend their powers

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Inheritance tax: The net widens

Trusts & Estates Law and Tax Journal | February 2018

Mary Ashley discusses the pros and cons of the new inheritance tax hallmark

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Variation: Keeping up-to-date

Trusts & Estates Law and Tax Journal | May 2017

Mary Ashley looks at modernising trusts through variation

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Tax: Victory for the taxpayer

Trusts & Estates Law and Tax Journal | March 2016

Mary Ashley looks at Lobler v HMRC [2015], which has an interesting take on rectification

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Inheritance Tax: Less tax is more complexity

Trusts & Estates Law and Tax Journal | November 2015

Mary Ashley takes a look at proposals for the residence nil-rate band

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