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 Who is the Settlor? By Macfarlanes 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 Ralph v Ralph leaves open the door for trust rectifications 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 "Taxes are what we pay for civilised society" – making distributions for non-financial benefits 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 A welcome update on the Trust Registration Service 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 UK Trust Registration Service – extra time granted to comply By Clare Wilson The UK Trust Registration Service (TRS), first introduced in 2017 to enact the EU Fourth Money Laundering Directive, currently requires...