Trustees Granted Additional Powers For Inheritance Tax Planning
The High Court has agreed to grant additional powers to the trustees of a family settlement for the purposes of Inheritance Tax planning in the case of Cotterell & Anor v Allendale & Anor [2020] EWHC 2234. Trustee Act 1925 s…
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Gift Ruled to be a Transfer of Beneficial Ownership
This is an interesting case for anyone involved in issues/disputes over legal and beneficial ownership. It includes a useful review of relevant case law and clearly emphasises the importance of the circumstances and facts. The England and Wales High Court…
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