United Kingdom: Trusts

The Ministry of Justice's consultation on cohabitation law reform proposes a new statutory framework that would automatically provide financial remedies for unmarried couples on separation...

A High Court judgment examines whether trustees can exercise their power of advancement to allow the 8th Marquess of Bath to add his son, born via surrogacy in the USA, as a beneficiary of the Longleat Estate family trusts. The case explores fundamental questions about the meaning of "benefit" in trust law and the interpretation of terms like "child" and "issue" in historic trust documentation, while also considering the implications of recent case law on trustees seeking court approval for momentous decisi

Recent UK legislation has dramatically expanded public access to trust information for overseas entities holding UK real estate, removing the previous requirement to know the trust's name. Any individual can now obtain detailed information about settlors, trustees, beneficiaries, and protectors for just £55, raising significant privacy and security concerns for families using trust structures.

The UK government has introduced significant amendments to both the Register of Overseas Entities and Trust Registration Service regimes, affecting how trust information is accessed and who must register.

For families with significant assets, deciding how wealth should be held and passed on can be as important as deciding how it is invested.

When drafting or updating your Will, understanding the financial and tax implications can significantly impact how your estate is distributed. From inheritance tax calculations and residence nil rate bands to charitable...

Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate...

With effect from 1 September 2025, members of the public to Companies House to access trust information held on the UK Register of Overseas Entities (ROE) that is not publicly disclosed

With a plethora of other recent transparency developments – with a focus on the UK's Register of Overseas Entities and the Trust Registration Service (TRS) – private client practitioners might...