Understanding the intricate aspects of trust formation, administration, and disputes is made easier with our expert guidance. Whether you need advice on asset protection, tax efficiency, or succession planning, our resources provide the practical insights essential for effective trust management. Enhance your practice by staying updated on the latest legal developments and best practices in this crucial area of private client law.
The Charity Commission has published its 2026 annual research on public trust in charities and trustee governance, prepared by BMG Research. Public...
Private Client analysis: On 19 March 2026, the Judicial Committee of the Privy Council (Privy Council) delivered its landmark judgment in A and others...
This week’s edition of Private Client highlights includes: (1) Trust registration service—HMRC publishes guidance on registration and CIOT flags issue...
This Q&A considers whether an application for pre-action disclosure appropriate in an estate dispute between beneficiaries and personal...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Constructive trustsThis Practice Note covers constructive trusts, which represent one of the three types of trust that do not require to be declared or evidenced in writing—the others being resulting trusts and implied trusts, although it is doubtful whether there is any form of implied trust which
Is a deed of appointment always required when appointing capital out of a discretionary trust?Generally, a deed of appointment is not always necessary when appointing capital out of a discretionary trust. Needless to say that is not the end of the matter. Appointment of capital from a discretionary
There must be at least two acting trustees to give a valid receipt for the sale proceeds of trust owned land. Where there is only one trustee, common practice is to appoint a second trustee on panel 11 of Form TR1 specifically for the purpose of giving valid receipt for the purchase monies. Provided
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust instrument•under section 36(1) of the Trustee Act 1925 (TA 1925)•by court order under TA 1925, s 41•by direction of the beneficiaries under section 19 of the
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