Continue reading "Trusts For Disabled Beneficiaries: Purpose is paramount"
This post is only available to members.
Trusts For Disabled Beneficiaries: Purpose is paramount
The case of Barclays Bank Trust Co Ltd v HMRC is a rare examination of the workings of trusts for disabled beneficiaries, as Mark Lindley explains ‘A draftsman tasked with advising on succession planning where “disabled persons” (within the meaning of the Inheritance Tax Act 1984, or otherwise) are the intended beneficiaries, is faced with …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Barclays Bank Trust Co Ltd v HMRC [2011] EWCA Civ 810; [2011] WTLR 1489 CA