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New UK residence rules 09/01/2013
The UK Government plans to introduce a new residence test. The aim originally was to bring these new rules into effect from 6 April 2012, but this has now been postponed to 6 April 2013. This is a summary of the current proposals, as amended by the draft legislation that was published in December 2012. It is possible the rules could be changed again before they come into force.
New Tax Rules For ‘Non-Naturals’ Buying UK Residential Property 09/01/2013
On 31 May 2012, the UK Government published a consultation
paper on two new tax measures.
Proposed Changes to Pensions Legislation 22/12/2010
The draft Finance Bill was issued on 9 December 2010. Royal Assent is not expected until July 2011, so it is possible the laws summarised below may change before they are enacted. Comments on the draft legislation are invited before 9 February 2011.
Disguised Remuneration 22/12/2010
The draft Finance Bill for 2011 was published on 9 December 2010. It is subject to consultation and the rules summarised below may change before the Bill is enacted (expected July 2011).
AON Pension Trustees Ltd v MCP Pension Trustees Limited  EWCA Civ 377 16/11/2010
This case is important on two levels. From a practical perspective, it is a stark reminder to all trustees of the importance of keeping accurate and up-to-date records of their beneficiaries. Equally the case shows how vital it can be to take out insurance on the winding-up of a trust.
From a technical perspective, the case is important because it confirms, for the first time, that the protection afforded by section 27 of the Trustee Act 1925 can be extended to trustees of pension schemes. However, trustees cannot rely on the s27 protection when they have already had ‘notice’ of a claim. The judgment examines what constitutes notice for these purposes.
The effects of Shari’a law on will drafting & estate planning 16/11/2010
More and more families in the UK have some connection to Shari’a law. For the practitioner, the impact of Shari’a law raises certain challenges. First, advisers need to know that the wills they are drafting are valid. Second, Shari’a law can have an impact on standard UK estate planning.
This article summarises the conflict of law rules, to show how Shari’a law can be relevant, and then gives a very brief overview of the Shari’a laws of succession. Practical examples are included to show the issues that practitioners need to look out for.
What constitutes benefit? 01/06/2007
In the case of Chapman vs Chapman  the court found that it had no inherent jurisdiction to approve a variation of trusts for minor, unborn or unascertained beneficiaries just on the ground that the variation was for their benefit. The position was changed by the Variation of Trusts Act 1958 (the 1958 Act).
The View From Down Under 01/08/2006
Jo Summers reviews Australian case law on beneficiaries' rights to view trust documents.
What difference does A-Day make? 05/04/2006
6th April 2006 was 'A-Day', and some very sweeping changes to pensions went live. Here are a series of questions and answers to help you understand the implications.
Failed gifts and trusts 05/01/2006
A refresher on the rule in Lassence v Tierney .
Preparing for the upcoming age discrimination legislation 04/04/2005
Although implementation of the age discrimination legislation may seem some way off, employers would do well to start preparing early, for example, by carrying out an audit of age related policies.
These articles were based on the legislation in force at the date of publication. The laws may well have changed since. These articles should not be taken as being or replacing proper legal advice.