April 2013 #145 Issue Archives | Legalease Law Journals

Musings From Manchester: Talking about a revolution

DWF | Trusts & Estates Law and Tax Journal | April 2013 #145

The idea of shifting tax upon death from the estate to the recipient is a thought-provoking one. Geoffrey Shindler weighs it up

Trusts And Property: Declarations of trust in the family home

University of Greenwich | Trusts & Estates Law and Tax Journal | April 2013 #145

Mark Pawlowski considers the Court of Appeal’s decision in Pankhania v Chandegra, which discusses whether express declarations of trust are conclusive

Rectification: Examining intention and agreement

Wilberforce Chambers | Trusts & Estates Law and Tax Journal | April 2013 #145

IBM United Kingdom Pensions Trust Ltd v IBM United Kingdom Holdings Ltd updates the position on rectification and pension trusts. Emily Campbell looks at the implications

Proprietary Estoppel: Deal or no deal

New Square Chambers | Trusts & Estates Law and Tax Journal | April 2013 #145

Christopher Lloyd examines the current approach of the court to proprietary estoppel as indicated in Bradbury v Taylor

Charities: Consultation is key

Stone King LLP | Trusts & Estates Law and Tax Journal | April 2013 #145

The Charity Commission’s decision over a proposed cy-près scheme for The Sir Edward Heath Charitable Foundation has useful lessons, as Sarah Clune explains

Quistclose Trusts: Beware of importing principles of equity into commercial law

F &

Fulbright & Jaworski International LLP | Trusts & Estates Law and Tax Journal | April 2013 #145

Jehan-Philippe Wood analyses Bieber v Teathers, which sheds new light on how a Quistclose trust is defined in the context of partnerships

Lasting Powers Of Attorney: Who guards the guardians?

Blake Morgan | Trusts & Estates Law and Tax Journal | April 2013 #145

Re Harcourt is a useful reminder of the circumstances in which the court can revoke a lasting power of attorney. Catherine Paget reviews the case

Domicile: Where is ‘home’?

Debenhams Ottaway LLP | Trusts & Estates Law and Tax Journal | April 2013 #145

Mark Stevens discusses Curati v Perdoni, which underscores the importance of knowing all the circumstances of your client when will-drafting

Trusts & Estates Law and Tax Journal: April 2013 #145