Private Client Publications

07 April 2014

Wealth Planning using Captive Insurance

Where family wealth is derived from an active business, captive insurance can provide significant opportunities to retain and transfer that wealth to other members of the business owner’s family.

07 April 2014

Paintings, Pearls and Port: Considerations for trustees when holding valuable chattels

In recent years there has been a significant increase in the number of trust funds which are comprised of physical assets rather than stocks, shares, bonds and money held in bank accounts. In addition, recent reports suggest that holdings of certain collectibles have outperformed equities and commodities over similar timeframes.

07 April 2014

Are you sure you are a trustee?

Many trustees reading this may be a little bemused by the title. ‘Yes, of course we are!’ will be the common response. And in most cases they would be right. But, in a surprisingly large number of cases, trustees may find they are not the trustees of a trust when they believed that they were - or at least not the validly appointed trustees.

07 April 2014

Trustee Liability Insurance

Like other businesses, corporate trustees have a number of ways of controlling their own risk of liability arising from the conduct of their businesses. Commonly this will include a range of legal and practical protections such as limitations on liability, indemnities where available and clear funding agreements. In addition, however, and where such protections are not available (or not satisfactory) trustees can look to the insurance market for bespoke products.

07 April 2014

It's a FATCA world...

FATCA (the Foreign Account Tax Compliance Act) is a US law which seeks to encourage information reporting on accounts and investments held by US citizens outside the US. It is due to come into effect this year, and is likely to have wide-ranging implications for taxpayers around the world, not just US citizens.

27 February 2014

Binding Pre-Nups – sensible planning or an attack on the foundations of marriage?

The Law Commission’s draft legislation would allow Pre-Nups to be made into binding contracts. Our Family lawyers discuss the proposal.

27 February 2014

Food, Farming and Land Quarterly

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.

29 January 2014

Family Owned Business newsletter

This edition discusses recent developments with employee incentives, tax efficient sale, alternative finance and the result of two recent surveys of family businesses.

14 January 2014

Private Client Briefing – Winter 2013/2014

Our latest update on the topical issues and legal developments for private clients.

10 October 2013

Freezing orders – a judicial warning

Family team partner Sarah Woodsford and solicitor Mary Gaskins summarise guidance and practice points on freezing orders in the recent divorce case of UL v BK (Freezing Orders: Safeguards: Standard Examples). As published in Family Law Journal, September 2013.  

25 September 2013

Commercial Uses of Trusts

Katharina Byrne has contributed an article to the September edition of International Taxation. To find out more, read her full article, 'Commercial Uses of Trusts'. 

06 September 2013

Food, Farming and Land Quarterly – Summer 2013

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.

04 September 2013

Meeting your ATED obligations

The Annual Tax on Enveloped Dwellings (ATED) is a new UK tax. Subject to some exceptions, it is payable in respect of any residential property in the UK that was worth more than £2 million on 1 April 2012 which was owned or acquired (in whole or in part) by a company on or after 1 April 2013.

12 August 2013

Dissolution process

This note sets out how the process of dissolution of a civil partnership works.

12 August 2013

Financial settlements on divorce and dissolution

This note applies to both married couples who are divorcing and to civil partners wishing to dissolve their partnership.

12 August 2013

Pension sharing

This note discusses pension sharing, the issues involved and how it works.

12 August 2013

Divorce process

This briefing provides a legal guide to divorce procedure. How and when to start divorce proceedings, the process, what has to be proved and arrangements for children.

12 August 2013

Arrangements for children on separation

This note helps to provide some information on the legal issues around the arrangement of children on separation.

12 August 2013

Separation for Unmarried Couples

This note provides information on the legal rights of unmarried Couples when separating.

12 August 2013

Financial settlements on relationship breakdown

This note discusses the legal options available when reaching a financial settlement.

12 August 2013

Marital agreements

This note gives an overview of pre-nups and post-nups, and the practicalities involved in obtaining them.

12 August 2013

Searching for documents and information

Can you search for information in your spouse's papers? 

23 June 2013

Prest v Petrodel: how company assets are treated on divorce

On 12 June 2013, seven of the most senior judges in England and Wales gave a unanimous judgment which has important implications for the way in which company assets are treated in financial settlements arising from divorce or dissolution of a civil partnership.

20 June 2013

Private Client Briefing – Summer 2013

Our latest update on the topical issues and legal developments for private clients.

13 May 2013

Trust update - ‘Mistake’ saves the day for Mrs Pitt

The Supreme Court has handed down its judgment in the appeals against the Court of Appeal rulings in the jointly heard cases of Futter and another v HMRC; Pitt and another v HMRC ([2013] UKSC 26). This is an important decision for anyone involved in dealing with trusts and the adverse consequences of actions taken by trustees.