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Results: 1-10 of 552

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

No safe havens for offshore tax cheats HMRC threaten criminal prosecutions

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • May 10 2013

On 9 May HM Revenue and Customs (HMRC) repeated its message that it is in pursuit of those who attempt to avoid or evade tax with an announcement

Which structure?

  • Penningtons Solicitors LLP
  • -
  • United Kingdom
  • -
  • May 9 2013

With an ever-increasing array of vehicles available to wealthy individuals and families to provide for their succession and estate planning needs in

To elect or not to elect

  • Penningtons Solicitors LLP
  • -
  • United Kingdom
  • -
  • May 9 2013

In the January edition of Private Client update Ailsa Moorhouse reported on the publication of draft legislation which increased the inheritance tax

Errors by trusteessetting aside transactions

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 9 2013

Where trustees have made errors, in some circumstances, they have been able to make use of the "Hastings Bass rule" to make an application to the

Corruption in UK off-shore territories

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • May 8 2013

In 2009, an inquiry by a retired British Court of Appeal judge cast a light on widespread corruption in the Turks & Caicos Islands

Islands Disclosure Facilities

  • Squire Sanders
  • -
  • Guernsey, Isle of Man, Jersey, United Kingdom
  • -
  • April 29 2013

We have now become familiar with the Liechtenstein Disclosure Facility and, in traditional fashion, 3 more have come along at once - Jersey, Guernsey

Challenging a Will on the grounds of mental capacity - Hawes v Burgess 2013 EWCA Civ 74

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • April 29 2013

In cases where a deceased's Will is challenged on the grounds of lack of mental capacity there is an emerging trend for the Courts

Investing under a power of attorney

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • April 29 2013

An attorney acting under a lasting power of attorney ("LPA") does not simply step into the donor's shoes and make investment decisions in exactly the

The reduced rate of Inheritance Tax: how can it work for you?

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • April 22 2013

If your estate is worth over £325,000 when you die, Inheritance Tax may be due. From 6 April 2012, if you leave 10 per cent of your estate to charity