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Trusts and Estates Law and Tax Journal: April 2014

Geoffrey Shindler has an unwelcome springtime message for the post-baby-boomers

How sorry should we feel for people born at ‘the wrong time’? What is the wrong time you might ask? Well it appears that I was born in the right time. What that means is that the guns were raging over El Alamain when I appeared on the scene and I turned the battle decisively in favour of Montgomery and the British 8th Army. My father being absent, serving King and country, I was a one-parent family until victory in Europe though, whether that is the reason that I am damaged in the way in which, no doubt, I am, is yet to be debated by the army of psychiatrists and psychologists who, I am sure, would love to interview me.

Serle Court

Giles Richardson looks at the current approach of the English courts to trusts arising in commercial contexts

This article considers the High Court decisions in Re MF Global [2013] and Re English & American Insurance Company Ltd [2014], as well as the evolving understanding of the Re Benjamin [1902] and s57 of the Trustee Act 1925 jurisdictions, in particular in the context of trusts arising in commercial contexts.

In the first of two articles David Schmitz examines whether gagging clauses are enforceable against charities

The recent and growing trend of governments to hire voluntary organisations such as charities to carry out work previously done by governments has led to concerns that this could lead to a loss of the independence of charities or, at least, to a stilling of their independent voices.

Jo Summers and Romaine Snashall review Wills and Inheritance Quality Scheme Toolkit

The Wills and Inheritance Quality Scheme Toolkit (the Toolkit) is not your average book. The Toolkit is an integral part of the Wills and Inheritance Quality Scheme (WIQS), which was launched on 5 July 2013. WIQS is the Law Society’s new quality standard scheme for firms that specialise in wills, probate and estate administration work.

Withers LLP

Mark Harper and Will MacFarlane discuss M v M, which has lessons on attacking real estate held by offshore companies

For those who advise clients as to how to structure the purchase of UK real estate in a tax efficient manner, the Supreme Court decision in Prest v Petrodel Resources [2013] and a follow-on decision of King J in M v M [2013] are essential reading.

Tchenguiz-Imerman v Imerman [2013] highlights the tensions between courts of different jurisdiction, despite the principle of comity. Richard Tambling reports

This article considers what happens when the English court is faced with the very strong request of the court of another jurisdiction not to order the disclosure of material that may be relevant to the proceedings in the English court. In Tchenguiz-Imerman v Imerman [2013] the English court’s answer was to acknowledge the importance of comity but order the disclosure of the relevant material.

Michael Wells-Greco and Philippa Turner give the lowdown on what to consider when advising clients on same-sex marriage

Historically in this country a legally valid marriage could only be entered into between a man and a woman. Public policy has traditionally been in favour of this definition of marriage based on the belief that it preserves the family unit. However, the debate surrounding the formalisation of same-sex relationships is not a new one and same-sex couples in the United Kingdom have been able to register their relationship as civil partnerships since 5 December 2005, when the Civil Partnership Act 2004 came into force.