Macfarlanes

Jan 18, 2022

Put not your trust in money, but put your money in trust

By Edward Reed

Oliver Wendell Holmes senior, the American polymath and father of the eponymous former US Supreme Court Justice, is credited with this...

Dec 10, 2021

By Pippa Goodfellow

Can somebody who hasn’t added assets to a trust ever be a settlor? The recent Upper Tribunal (UT) decision in Dunsby v HMRC confirms that...

Jul 30, 2021

By Macfarlanes

The recent case of Ralph v Ralph [2021] EWCA Civ 1106 raised the question of whether (and when) settlors seeking rectification of a...

Jul 05, 2021

By Chris Akka Jennifer Smithson

The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...

Jun 07, 2021

By Macfarlanes

An old saying goes “put not your trust in money; put your money in trust”. Is this still true when so many trusts now need to be...

Mar 22, 2021

By Clare Wilson

The UK Trust Registration Service (TRS), first introduced in 2017 to enact the EU Fourth Money Laundering Directive, currently requires...