Tainted Gifts – Article by Josh Lewison

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Josh Lewison analyses the approaches available to charity trustees when they encounter tainted gifts, in an article recently published by Trusts and Estates Law & Tax Journal. You can read the full article here. This article was first published in Trusts and Estates Law & Tax Journal and is also available on lawjournals.co.uk.

The Residential Nil Rate Band: A Path through the Maze – Paper by Charles Holbech

The Residential Nil Rate Band: A Path through the Maze – Paper by Charles Holbech

In late 2015, the Government introduced an additional nil rate band for inheritance tax purposes applying where a deceased person’s interest in their residence is “closely inherited” by their children and other descendants, known as the residential nil rate band (“RNRB”). The objective was to meet the criticism that the estates of persons, who are […]

Neutral sanctuary – or intimidating location? Article by Justin Holmes

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One aspect of the decision of Charles J in ADS v DSM [2017] EWCOP 8 is causing Court of Protection practitioners a headache as explored below by Justin Holmes. Charles J criticised the parties, and a Court of Protection visitor, for interviewing P at the house of her son, where she lived, whilst her son […]

The PSC Register and its impact on Trusts and Trustees – Article by Josh Lewison

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Josh Lewison, a specialist in matters concerning the new PSC register arising out of the Companies Act 2006, has written for Practice Law on how this impacts trusts and trustees. Please click here to read the full article. This article is reproduced from Practical Law with the permission of the publishers. For further information visit […]

Testamentary capacity – Article by Howard Smith

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Howard Smith considers how the concept of testamentary capacity has evolved over time, including the impact of the Mental Capacity Act and the importance of the ‘golden rule’. Click here to read the full article published in the Solicitors Journal.

Variations of Trust – Article by Marcus Flavin

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This article, by Marcus Flavin, was published in the 2013 edition of The Private Client Yearbook and gives a refresher course on how to successfully apply for court approval of a variation of trust. Please click here to download this article. Please click here to view Marcus Flavin’s profile.