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Trusts: Dealing with mistakes
Mary Ashley examines the lessons from Jersey case In the Matter of the Strathmullan Trust [2014] ‘It was not in dispute that the representor had chosen to create the trust in order to avoid attracting a liability to IHT. His affidavit confirmed that he moved to the Isle of Man and established the trust with …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Futter & anr v HMRCC (with Pitt v HMRCC) [2013] UKSC 26; [2013] WTLR 977 SC
- In the Matter of the Strathmullan Trust [2014] JRC 056