
Elizabeth Neale outlines what should be the focus of the Office of Tax Simplification’s report on the simplification of inheritance tax
Elizabeth Neale outlines what should be the focus of the Office of Tax Simplification’s report on the simplification of inheritance tax
Dreamvar has implications not only for conveyancers but for breach of trust claims against professional trustees. Claire-Marie Cornford and Sarah Smith explain
Alison Craggs sets out important points to consider when advising a transgender client
Digital assets risk being overlooked during the probate process. Sue Mackintosh and Joshua Eaton report
A recent case illuminates when a trustee can enter into a commercial transaction and the scope of s57 of the Trustee Act 1925. Adam Carvalho and Joseph de Lacey highlight the key points
Paul Clarke explores the challenges of establishing that trust obligations have arisen after the failure of a joint venture
The Court of Appeal has indicated the extent to which it will control the exercise of discretion by fiduciaries. Robert Pearce QC discusses
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John Poyser pinpoints the warning signs for testamentary undue influence, with lessons from a recent Canadian case