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Morton Fraser | United Kingdom | 8 Jun 2011

Brief guide to forming a charity

Generally speaking, an organisation can only call itself a charity in Scotland if it has been granted charitable status by the Office of the Scottish Charity Regulator (OSCR).


Nabarro LLP | United Kingdom | 11 Apr 2011

No more second bites for trustees: the end of the rule in Hastings-Bass

The rule in Hastings-Bass had been settled law for many years.


Borden Ladner Gervais LLP | United Kingdom | 28 Mar 2011

The end of the “Rule in Hastings-Bass”?

In a decision that will be significant for offshore tax planning and trust matters, the England and Wales Court of Appeal has effectively reversed the so-called "Rule in Hastings-Bass" that has developed over the past 20 years, mostly in offshore tax havens like Jersey and the Isle of Man.


DMH Stallard LLP | United Kingdom | 4 Jun 2010

Court agrees to reverse settlement error

Although a trustee is personally responsible for the actions they take, the law is not so harsh as to prevent a trustee who makes an innocent mistake from rectifying it.


Herbert Smith Freehills LLP | United Kingdom | 17 Mar 2010

Another attempt to challenge a PPF levy invoice fails

In Young, on behalf of the T-Mobile (UK) Pension Scheme, the PPF Ombudsman rejected a complaint from scheme trustees that the PPF failed to consider "relevant factors" in deciding not to review the scheme's levy invoice.


Nabarro LLP | United Kingdom | 18 Jan 2010

Minimum pension age increasing to 55 from 6 April 2010: be prepared

At the moment, the earliest age from which most pension scheme benefits can be drawn without attracting tax penalties is 50.


Squire Patton Boggs | United Kingdom, European Union | 1 Dec 2009

Significant VAT recovery opportunity - have you claimed your refund yet?

As a result of a European Court of Justice decision, it may now be possible for pension schemes to reclaim VAT paid in recent years on investment management fees.

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