United Kingdom: Trusts

Changes to the UK's Register of Overseas Entities and Trust Registration Service expand public access to information recorded on these registers, demonstrating the UK Government's continued commitment...

This form of trust has been available for many years and is referred to in the legislation as a disabled person's trust. They can be a very valuable tool for parents or guardians who...

The draft Finance Bill for 2025-26 was published on 21 July. In this article, we set out the key inheritance tax (IHT) measures in relation to agricultural and business assets included in the bill.

If you've been non-UK resident for 10 years or more, the FIG regime offers a four-year exemption from UK tax on foreign income and gains, even if remitted to the UK.

The UK government brought the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025 into law on 24 February.

There was a time when moving to the United States was all the rage. One could not hop on a plane fast enough. Nowadays, the topic of relocation from one country to another is still part of civilized conversation...

Compliance is critical for academy trusts to safeguard children, ensure staff safety, meet legal obligations, and maintain financial stability. Key compliance areas include safeguarding, governance, conflict of interest policies, and accurate public information.

High standards from the Pensions Regulator have driven the rise of DC master trusts, now covering 84% of DC or hybrid scheme members. Master trusts offer cost savings and regulatory relief for employers and trustees, though they must ensure member interests are upheld during transfers.

In this video, Mara Monte outlines how the UK's changes to the non-dom regime will impact those who are deemed domicile or long term resident settlors of trusts.