Charman v Charman (No 2) [2006] EWHC 1879 (Fam); [2006] WTLR 1349

Trusts: Finding a way

Peter Steen and Robert Hines examine firewall legislation and the tension between legal fairness and economic expediency ‘It is evident that provisions of firewall legislation will prevail over questions of comity in circumstances where action by the trustees would result in them exceeding their powers under the trust.’ Asset protection, rather than legitimate tax mitigation, …

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Disclosure: Behind closed doors

Claire Glaister sets out the significance of the decision in Revenue and Customs v Charman for privacy and privilege in family proceedings HMRC argued that it is in the public interest for the right amount of tax to be paid by tax payers, and that the documents requested were directly relevant Tax avoidance is currently …

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