Family analysis: In H v R and another (Attorney General for England and Wales intervening), the court declined to make a declaration of parentage in favour of a birth parent in relation to an adopted child, on the basis that to do so would be manifestly contrary to public policy for the purposes of section 58(1) of the Family Law Act 1986 (FLA 1986). The court also made it clear that even if a declaration of parentage had been made, it would not have conferred parental responsibility, or any legal rights, nor would it have meant that the applicant could resume a role in the child’s life. Poonam Bhari, barrister at 3PB Chambers, looks at the issues.

Date [date] Parties 1 [name of first joint tenant] of [address] 2 [name of second joint tenant] of [address] (together referred to as Joint Tenants) background (A) By a [conveyance OR transfer] dated [date] made between (1) [name(s) of seller(s)] and (2) the Joint Tenants, the property described in the Schedule (Property) was [conveyed

Date [date] Parties 1 [name of Trustee] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Trustee) 2 [name of Beneficiary] [of OR incorporated in England and Wales (company registration number [number]) whose registered office is at] [address] (Beneficiary) 1 Trust of land 1.1 The

A declaration of trust is a document in which a person holding legal title to property (the trustee) formally records that they hold it for the benefit of one or more beneficiaries, and on what terms. In practice, it is most commonly used for co-owned land or houses, private client arrangements and commercial structures where beneficial ownership differs from the legal title.In England and Wales and Northern Ireland, declarations of trust over land are governed primarily by trust and land law (including the Law of Property Act 1925 and Trusts of Land and Appointment of Trustees Act 1996 in England and Wales), and are heavily shaped by case law on resulting and constructive trusts. In Ireland, similar principles apply under local property and trust legislation and case law. In Scotland, comparable arrangements are usually documented as declarations of trust over heritable property within the Scots law of trusts, although the terminology and concepts (e.g. no split legal/equitable ownership) differ.A declaration of trust typically records beneficial shares, contributions, rights of occupation, entitlement to sale proceeds, and trustee powers, and is a key tool in avoiding or resolving disputes about beneficial interests.

this declaration of trust is made on [insert date on which this declaration of trust is executed] by: [insert name of nominee] of [insert address of nominee][, a company registered in England and Wales (registered number [insert company number])] (the Nominee). BACKGROUND (A) On [insert date on which LTIP Contingent / Matched Award / Option was granted] (the Date of Grant)[insert name of Participant] (the Participant) was granted a [Contingent Award OR Matched Award OR Option] (the Award) over [insert number and class of shares under award or option] in the capital of [insert name of company whose shares are subject to LTIP awards] (the Company) under the terms of the [insert name of LTIP] (the Plan). The [Award Vested OR Option Exercise Date occurred] on

this declaration of trust is made on [insert date on which this declaration of trust is executed] by: [insert name of nominee] of [insert address of nominee][, a company registered in England and Wales (registered number [insert company number])] (the Nominee). BACKGROUND (A) On [insert date on which LTIP Restricted Award was granted] (the Date of Grant)[insert name of Participant] (the Participant) was granted a Restricted Award (the Award) over [insert number and class of shares under Restricted Award] in the capital of [insert name of company whose shares are subject to LTIP awards] (the Company) under the terms of the [insert name of LTIP] (the Plan), and all of the Shares under the Award have therefore been

FORTHCOMING CHANGE: Following a call for evidence in 2020, the resulting outcome published in 2021, consideration by the relevant HMRC and industry working group and a 2023 consultation, the government confirmed in a consultation outcome published on 28 April 2025 that, in 2027, it intends to replace stamp duty and SDRT with a single self-assessed stamp tax on securities, generally in accordance with the proposals outlined in the 2023 consultation document. It was further confirmed as part of Budget 2025 on 26 November 2025 that this new single tax, to be known as the Securities Transfer Tax, would be self-assessed and paid (and reported) through a new online portal. Draft legislation in respect of the Securities Transfer Tax was published on 13 July 2026. For more information, see News Analyses: Legislation Day: Draft Finance Bill 2027—Tax analysis, Tax update spring 2025—Stamp taxes on shares modernisation, Tax update spring 2025—Tax analysis—Stamp and transfer taxes, TAMD 2023—Stamp taxes on shares modernisation, TAMD 2023—consultation—stamp taxes on shares, Tax Administration and Maintenance Day—27 April 2023—Stamp

Restructuring & Insolvency analysis: Liquidators sought to enforce judgment against a property jointly owned by the judgment debtor and his daughter-in-law. The claim for an order for sale was resisted on the basis that the property was held on trust solely for the daughter-in-law. The court did not accept that a trust had been declared or intended from the date of the property’s acquisition. Nor did the court accept the liquidators’ argument that a professionally drafted declaration of trust executed years after the property was acquired was a sham. However, the court held that the declaration of trust by which the judgment debtor sought to record that his daughter-in-law held the entire beneficial interest in the property, subject to a right to revoke the trust, was a transaction defrauding creditors within the meaning of section 423 of the Insolvency Act 1986 (IA 1986). The written declaration of trust was therefore set aside. Written by Catherine Doran, barrister at Radcliffe Chambers.

This Declaration of trust is made on [insert day, month and year] Parties 1 [insert name of company] (company number [insert company number]) whose registered office is at [insert address] (the Nominee)[, and] 2 [ [[insert name of company] (company number [insert company number]) whose registered office is at [insert address] OR [insert name of individual] of [insert address]] (the Beneficial Owner)] Recitals (A) The Nominee has at the request and on behalf of the Beneficial Owner acquired the Share[s] (as defined below) out of funds provided by the Beneficial Owner and the Share[s] [is OR are] to be registered in the name of the Nominee. (B) The Nominee has entered into this deed at the request of the Beneficial Owner to record the terms upon which it has agreed to act. Now this deed witnesses as follows: 1 Definitions The following definitions shall have the meaning set against them for the purpose of this deed: [Beneficial Owner • [[insert name of company] (company number [insert company number]) whose registered office is at [insert address] OR [insert name of individual] of [insert address]];] Company

Date [date] Parties 1 [name of first joint tenant] of [address] 2 [name of second joint tenant] of [address] (together referred to as Joint Tenants) background (A) By [ [a conveyance OR transfer] OR an assent] dated [date] made between

Date [date] Parties 1 [name of first joint tenant] of [address] 2 [name of second joint tenant] of [address] (together referred to as Trustees) background (A) The Trustees hold the property described in the

1 It is agreed and declared that nothing contained in this [deed OR transfer OR [insert other