Musings from Manchester: A goodbye to our readers

In his closing article for TELTJ, Geoffrey Shindler looks at the future of the inheritance tax system and bids farewell to his readership If discretionary trusts are to be a part of our legal scenery, in a sensible and rational way, which is entirely what the position is not at present, the Inheritance Tax Act …
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Musings from Manchester: What factors the court will consider when a will is disputed

A critical aspect of knowledge is not what you know, but where to look for it. Geoffrey Shindler explains how approaches to information management have changed for the trust and estate practitioner What I thought, and still do think, is important is to know where I can find the answers to the questions that arise. …
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Musings from Manchester: Putting trust professionals in the role of policing the anti-money laundering industry is unhelpful and onerous

Does the Trust Registration Service achieve its anti-money laundering goals, or is it just another expensive layer of bureaucracy for clients, asks Geoffrey Shindler My concern is that what is being heaped upon professionals is yet another level of compliance and bureaucracy; and I have grave doubts as to whether the information that is demanded …
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Musings from Manchester: The new generation

What is the best approach to training future trust and estate practitioners? Geoffrey Shindler draws on the past to learn lessons for the future Despite the numerous attempts, or proposals, put forward to resolve the issue there is never one agreed solution and certainly not one agreed for anything more than a very short period …
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Musings from Manchester: The value of trusts

Geoffrey Shindler calls for a balanced view on trusts What we are short of is a press campaign that will balance the stories about trusts so that the good side is told as well as, perhaps, the not so good side. The newspapers, and indeed all the media, are full of items about Ukraine, hardly …
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Musings from Manchester: Covering all the bases

Judgments have become longer. Geoffrey Shindler examines why I am sure it has always been the case that there have been disputes over who did what for whom and why and what was promised to the children, and which never materialised in fact but did materialise in argument and litigation. The older I get (and …
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Musings from Manchester: An unanswered call

Geoffrey Shindler appeals to HMRC to look to itself before criticising its customers To be insulted by HMRC as well as suffer its delays, incompetence and errors is going too far. It would be very nice, would it not, for the early part of 2022 to be full of goodness and joy to all mankind? …
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Musings from Manchester: That was the year that was

Geoffrey Shindler gives his verdict on 2021 Someone has to take a stand as to what is and is not acceptable in a modern-day western, civilised society. To misquote George Orwell, and to be guilty of very bad grammar, ‘All years are unique, but some years are more unique than others’. What are we to …
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Musings from Manchester: Candidate for change

Geoffrey Shindler looks beyond these shores for a possible vision of IHT reform At the moment the IHT position in the UK is strange and illogical and encourages avoidance or rather encourages evasion. We British are a very insular lot – pun intended. We live on an island which makes us an insular people and …
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Musings from Manchester: Who is responsible?

Geoffrey Shindler examines the government’s vision for a streamlined future tax administration system Will HMRC blame me if my tax return is wrong but the information which has been put into it by HMRC is supplied by somebody else who has made the mistake? A corporate report from HMRC and HM Treasury tells us that …
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