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When political is not permissible

The law of what is and, what is not, charitable can be a complex matter where the devil is very much in the detail.  It can be important to be able to evidence that the charity says what it does and does what it says. When considering applications for registration as a charity the Charities … Continue reading

Appointor alert

Rules called the associated person rules apply to tax certain capital gains derived from land due to associations between builders, property developers and dealers.  These rules were strengthened with general effect from the start of the 2010/11 income year. However, an unintended consequence of the amendments to the associated person rules is that the rules can … Continue reading

Do we need a register of trusts?

A fundamental principle of trust law is a trustee’s duty to act in the best interests of the beneficiaries.  Equally recognised is a beneficiary’s right to trust information so that the beneficiary has the means to enforce the beneficiary’s rights.  However, what a beneficiary of a discretionary trust does not have, is a right to be notified … Continue reading

Wills and testamentary trusts

Testamentary trusts are the most common form of trust in existence.  A new pages has been added to this blog to consider and comment on issues and matters peculiar to wills and testatmentary trusts.  See Wills and testamentary trusts

Protection available for beneficiaries for potential breaches of trust

This blog could be sub-titled “It’s a little late once the horse has bolted …” As beneficiaries become increasingly aware of their rights, the  question that some will ask from time to time is, “what can I do if I think that the trustees aren’t acting in my best interests, but there is no clear … Continue reading