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Trusts and Estates

: Unauthorised payments out of registered pension schemes; Online Published Date : 22 September 2020 | Appeared in issue: Vol 34 No 7 - 22 September 2020; Gareth Clark v HMRC [2020] EWCA Civ 204

: Evaluating early neutral evaluation as a means of settling trust and estate disputes; Online Published Date : 22 September 2020 | Appeared in issue: Vol 34 No 7 - 22 September 2020; In the last few years early neutral evaluation (ENE) has been in the ascendancy as a means of settling civil disputes. In 2015, the Civil Procedure Rules were amended so as to expressly provide that the court may hear an ENE with the aim of helping..

: Where does Shelford leave the Home Loan Scheme?; Online Published Date : 22 September 2020 | Appeared in issue: Vol 34 No 7 - 22 September 2020; For many years, HMRC has had Inheritance Tax (IHT) planning arrangements, commonly known as the “home loan scheme”, in its sights. The arrangements were widely used. The intention behind them was to shelter the value of the family home from IHT and..