Un-Tainting Protected Settlements – A Cure When Prevention Fails?

Important changes were made to the UK’s deemed domicile regime in 2017 which are now a significant area of risk for offshore trustees with UK resident settlors.

Government Drops Additional Jurisdictional Gateway for 1975 Act Claimants

On 22 October 2013, during the Lords’ second reading of the Inheritance and Trustees’ Powers Bill [HL] 2013-14, Lord McNally announced that he intended to table a government backed amendment to the Bill removing a provision allowing individuals who are habitually resident in England and Wales to bring a claim under the Inheritance (Provision for…

A Summary: Inheritance and Trustees’ Powers Bill

Following consultation in 2009 and 2011, the Law Commission published a report entitled “Inheritance and Family Provision Claims on Death” in December 2011. This set out recommendations for reform of the law and included the draft Inheritance and Trustees’ Powers Bill. The proposals contained in the Bill will be of significance for all residuary beneficiaries…