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15 June 2022 | Time to read: 26 mins
August 19th, 2021 marked the centenary of the Trust (Scotland) Act 1921, the last substantive act on trust law in...
26 May 2022 | Time to read: 6 mins
Following the Finance Act in 2017, a new category of “deemed domicile” was introduced into the UK’s Inheritance Tax regime.
17 February 2022 | Time to read: 6 mins
With domicile being incredibly fluid in this modern world, cross-border estates are becoming commonplace.
01 February 2022 | Time to read: 3 mins
A “practical guide”, which covers the key principles of legal rights, common issues, hidden traps and tax implications to look...
01 December 2021 | Time to read: 3 mins
The Trust Registration Service (“TRS”) was created by HM Revenue Customs in 2017 to create a register of trusts in...
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