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- Where a husband left his entire estate on a life interest trust for his wife but failed to deal with the reversionary interest, how should the trust fund be distributed following the wife's death?
- Is it possible to make the appointment of additional trustees conditional?
- Can you provide some guidance on the UK reporting requirements for a non-resident and UK-domiciled settlor who creates an offshore trust consisting of foreign assets which attract BPR?
- What can be done to bring a declaration of trust made over a property to an end?
- Is it possible to set up a retrospective pilot trust to receive a death in service benefit after death, the nomination form having nominated the surviving spouse?
- Test for testamentary capacity: not a test of memory and not extending to understanding collateral consequences (Court of Appeal)
- Private Client news round-up to 17 April 2014
- Directive amending EU Savings Directive published in Official Journal
- HMRC publishes further guidance on payments of "trail commission"
- Accountants not negligent for failing to refer client to non-dom specialist (Court of Appeal)
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