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Musings from Manchester: May you live in interesting times

Geoffrey Shindler looks ahead to 2021 and the possibility of a new wealth tax

Wealth Tax Commission: A taxing question

Jo Summers and Ramandip Kaur examine whether it is time for a wealth tax

Proprietary estoppel: An unusual plot

Katie Alsop discusses a proprietary estoppel claim that succeeded despite little documentary evidence and the claimants not being family members

Trusts: Keeping up with the times

The interests of illegitimate or adopted persons can be problematic when dealing with older settlements. Richard Dew explores an illuminating case

Beneficial ownership: Marring the deal

Context is everything when defining the common intention constructive trust. Aidan Casey QC and Tom Poole discuss recent case law

Trustees: Going the extra mile

A Cayman court judgment has affirmed the expectations levelled upon a responsible trustee. Lisa Vizia explains

Jersey trusts: To submit – or not?

Katherine Neal and Damian Evans investigate whether trustees can take comfort from a recent Jersey decision on involvement in foreign proceedings

Offshore: Roadtesting the law

Robert Lindley and Wesley O’Brien give the view from the Cayman Islands on how trustees should deal with extraterritorial questions about a trust

Barrs Residential & Leisure Ltd v Pleass Thomson & Co [2020] UKUT 114 (LC)

The deceased was the owner and occupier of a mobile home situated on a site owned by the appellant. The site was a ‘protected site’ under the Mobile Homes Act 1983, s1 and the deceased had the benefit of a pitch agreement dated 25 November 2005, to which the Act applied...

Ball v Ball & anr [2020] EWHC 1020 (Ch)

The claim concerned a dispute between three siblings. Their father, Christopher Ball, had died on 26 June 1978 leaving the income of his estate in trust for his wife, Dorothy Ball, for life and the residue in the proportions one third each to the claimant and second defendant, with a further one third left to the children of the first defendant...