Trusts: Welcome change

Taylor Wessing LLP | Trusts and Estates Law & Tax Journal | May 2013 #146
Kate Buchanan reviews the key points of the Trusts (Capital and Income) Act 2013 The reforms introduced by the Act address areas of law that have long been problematic to trust practitioners and are therefore to be welcomed.The Trusts (Capital and Income) Act 2013 (the Act) received royal assent on 31 January 2013. The Act …

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Tax: A hardy perennial

BDB Pitmans | Trusts and Estates Law & Tax Journal | June 2011 #127
Helen Ratcliffe examines Taube, which concerns the classification of corporate receipts and discovery principles ‘Most classification difficulties about receipts in trusts are concerned with distributions from companies. This stems from the fact that the cases have applied company law rules that govern the position of the company, its creditors and shareholders rather than considering the …

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