Middle Eastern and Islamic law

Islamic law, also known as Shariah, plays a significant role in guiding Muslims in matters of estate planning, ensuring that their assets are distributed in accordance with religious principles and obligations. Islamic estate planning encompasses various legal and religious considerations, reflecting the importance of preserving family harmony, promoting social justice, and fulfilling religious duties. We are incrementally developing a new set of content on Middle Eastern and Islamic law issues for private client practitioners. Topics covered include the Islamic law of inheritance; drafting Islamic Wills; charitable giving,

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Latest Private Client News

OSCR announces new charity trustee information requirements starting 30 June 2025

The Office of the Scottish Charity Regulator (OSCR) has announced that from 30 June 2025, all Scottish charities must submit detailed trustee information through OSCR online as mandated by the Charities (Regulation and Administration) (Scotland) Act 2023. The required information includes trustees' personal details such as name, address, and date of birth. While most data will remain private, trustee names will be published on the Scottish Charity Register from late 2025, with an exemption process available for those at risk. The changes also include full online publication of charity annual reports and accounts. Detailed instructions for submitting trustee information will be released when the system goes live on 30 June 2025.

Amending objects of a Royal Charter charity (Governors of the Free Grammar School of John Lyon v Attorney General)

Private Client analysis: This case examined how the charitable objects of Harrow School and The John Lyon School could be amended in principle. The court held that the schools' objects continued to be those that were set out in the 1572 Royal Charter by which Harrow School was established, despite the undertaking of the original corporation having been transferred to another body in the 19th century. Consequently, any amendments to the objects could only be made by the court (or the Charity Commission) giving effect to a scheme under section 68 of the Charities Act 2011 (ChA 2011) or by the charity exercising the statutory power of amendment set out in ChA 2011, s 280C, in both cases subject to approval by Order in Council. The court also found that ChA 2011, s 75ZA does not enable the court (or the Charity Commission) to make a scheme inconsistent with a Royal Charter or statute. This reaffirmed the ‘higher authority principle’ confirming that the scheme-making jurisdiction of the court cannot override a Royal Charter or statute but may only supplement it. Written by Andrew Mackie, managing associate at Foot Anstey LLP.

The transfer of assets abroad benefits charge—(Moran v Revenue and Customs Commissioners)

Private Client analysis: Section 731 of the Income Tax Act 2007 (ITA 2007) imposes a charge to income tax on an individual who receives a benefit as a result of a ‘relevant transfer’ (broadly a transaction which results in income arising to a person abroad) and/or associated operations (broadly an operation effected in relation to the relevant transfer). The issues in Moran concerned whether a benefit admittedly received by the taxpayer had been received as a result of operations which were associated operations in relation to a relevant transfer; whether the motive defence in ITA 2007, s 739 applied; and whether EU law impacted on that analysis. Written by Rory Mullan KC, barrister at Old Square Tax Chambers.

Private Client weekly highlights—5 June 2025

This week’s edition of Private Client highlights includes: (1) OPG publishes updated professional deputy costs for England and Wales and updated property and financial affairs guidance for attorneys; (2) the Law Commission launches a consultation on a new regulatory framework for funerary methods; (3) HMRC updates its guidance on VAT and private schools; (4) Jusan Technologies Ltd v Uconinvest Llc, which considers the registration of shareholders and the power of directors to bind a company; (5) New Supplemental Swiss Rules for Trust, Estate and Foundation Disputes which will come into force on 1 July 2025; (6) analysis of HNW Lending Ltd v Lawrence, which provides useful guidance on the application of the Contracts (Rights of Third Parties) Act 1999; and (7) two more free webinars.