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Oliver Wendell Holmes senior, the American polymath and father of the eponymous former US Supreme Court Justice, is credited with this...
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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...
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The recent case of Ralph v Ralph [2021] EWCA Civ 1106 raised the question of whether (and when) settlors seeking rectification of a...
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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...
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...
The UK Trust Registration Service (TRS), first introduced in 2017 to enact the EU Fourth Money Laundering Directive, currently requires...