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Charities – trustee fined over unauthorised conflict of interest

United Kingdom - July 24 2014 Charity trustees must make their decisions only in the best interests of the charity and need to consider the issue of any potential conflicts of…

European harmony in practice – Brussels IV

European Union, United Kingdom - October 14 2013 For a client who owns property, or who has certain strong connections, in more than one country, the succession rules governing the inheritance of…

Statutory residence test - response to consultation

United Kingdom - September 11 2012 Our earlier updates have commented on the proposed UK statutory residence test.

Tax, marriage and living together

United Kingdom - February 24 2011 Cohabitating couples are at a disadvantage when it comes to inheritance tax (IHT).

Separation and death: properly protected or left high and dry?

United Kingdom - February 24 2011 On separation unmarried couples can face serious problems in achieving a fair outcome when the legal documents do not reflect the reality of what they had understood would happen about the ownership of a property.