Last updateTue, 24 Feb 2015 5pm

Katherine Hallett highlights a case that demonstrates the weight the court gives to the fact matrix when considering a possible declaration of trust

Mr and Mrs Singha divorced in 2010. A property adjustment order was made by the family court transferring Mr Singha’s interest in the family home (the property) from Mr Singha to Mrs Singha. Mr Singha was the sole registered proprietor of the property.

James Lister and Fenner Moeran QC analyse a case that demonstrates how a Beddoe order is applied in practice

This July saw the culmination of a long-running series of cases in the Chancery Division concerning the Albert Arms public house in Esher, Surrey. The litigation was started in September 2014 and has encompassed various first-instance and appeal hearings to bring it to the flurry of hearings in July 2016.

Guy Rendell and Graeme Fraser give the lowdown on parents helping children to buy property

With stagnant wages and high property prices, the so-called ‘Bank of Mum and Dad’ has become a major player in UK property transactions. According to data released by Legal & General in 2016, 25% of all homeowners received help from family and friends to buy the property they live in, a figure which increases to 32% for London homeowners and 57% for the under-35s.

Julie Melia outlines the procedure for will-making and probate in Jersey, and the consequences where it is not followed

Jersey’s law of inheritance and probate differs from that of the UK, and creates responsibilities for the executors and administrators of those who leave movable assets in the island on their death.

Simrun Garcha discusses the lessons from Routier on inheritance tax charity relief and jurisdiction

The Court of Appeal’s recent decision in P Routier and C A Venables v HMRC [2016] explores the inheritance tax relief exemption on gifts to charities and the conditions that apply in order to claim the relief.

Geoffrey Shindler muses on the pace of change

The French have a phrase for it, ‘plus ca change plus c’est la meme chose’. Not the case (how often are the French wrong!) in the case of pay and the legal profession. I qualified in 1969 and my salary was the princely sum of £1,500 a year. That itself was a massive percentage increase on my pay as a second year articled clerk, which was £416 a year. I have never had a pay rise that was so large in percentage terms. So what do I feel now when I read in the newspapers that newly qualified lawyers in some of the firms operating in the City of London are earning well over £100k per annum? Definitely not ‘la meme chose’.

Paul Crean asks whether the FATCA and Common Reporting Standard status of all trusts is being considered

Many smaller entities, in particular trusts, still appear to believe that the legislation only relates to large, traditional financial organisations with US investments, and can be safely ignored. However, it is certain that large numbers of trusts and personal investment companies will also be caught by the definition of ‘financial institution’ (FI), and have to register, and potentially report, regardless of whether they have US investments or, in the case of the Common Reporting Standard, US account holders. Even where a trust is not an FI, it may well find that financial information about beneficiaries is being reported to a variety of overseas tax authorities for scrutiny.

Paul Marshall discusses a case which explores relief from liability for breach of trust under the Trustee Act 1925

The judgment of His Honour Judge Mark Pelling QC, sitting as a judge of the Chancery Division, in Purrunsing v A’Court & Co and House Owners Conveyancing [2016], has attracted the interest of conveyancers and their insurers because a vendor’s conveyancing solicitor (AC) was held liable to the intending purchaser (P) of a property, the victim of identity fraud, despite being wholly innocent of the fraud and without knowledge or suspicion of it. Seemingly the decision runs counter to the widely held perception that a vendor’s solicitor in an identity fraud, innocent of their own client’s wrongdoing, is just as much a victim as the intending purchaser.