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Trusts and Estates

: Trustee’s appointment set aside for undue influence; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 10 - 04 January 2021; MacKay v Wesley [2020] EWHC 3400 (Ch)In 2003, Mrs Nicola MacKay signed a deed of appointment and retirement in relation to a settlement that, unbeknownst to her, was the subject of a “round the world” Capital Gains Tax (CGT) avoidance scheme that..

: Knipe v British Racing Drivers’ Motor Sport Charity and Others; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 10 - 04 January 2021; Knipe v British Racing Drivers’ Motor Sport Charity and Others [2020] EWHC 3295 (Ch) is the latest decision in the trusts and estates field from HHJ Matthews in Bristol (formerly Master Matthews, and before that both an academic and practising..

: The “objective” construction of trusts; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 9 - 04 January 2021; In Marley v Rawlings [2015] 1 AC 129 the Supreme Court held that the principles for the construction of a Will are no different to that of a commercial contract. In the years following this decision a number of lower courts have (perhaps..

: Beddoe Applications: Do putative creditors get a say?; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 9 - 04 January 2021; This article takes a look at two recent offshore Beddoe applications: the first made in the context of an estate and the second in the more typical trust arena. Although these are offshore decisions the principles considered are likely to be of..

: The illusory trust: Pugachev revisted and Webb v Webb; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 9 - 04 January 2021; If a settlor transfers property to a trust in which he has no fixed interest, it ceases to belong to him and passes beyond the reach of his creditors as well as the claims of a divorcing spouse. It must then seem rather puzzling and indeed..

: The need for an issue in equitable mistake and rectification claims; Online Published Date : 04 January 2021 | Appeared in issue: Vol 34 No 10 - 04 January 2021; Whiteside v WhitesideIn cases where there has been a tax mistake, for example the making of a lifetime transfer into settlement in excess of the nil-rate band without realising that this causes an immediate charge to Inheritance Tax (IHT), it can be..