Jessica Jarvis

Professional Blog

  • Future-Proofing Offshore Structures: Lessons from the Abramovich Case

    In January 2025, headlines were dominated by reports that Roman Abramovich could face a potential £1 billion tax bill from HMRC. While the case is still developing, it serves as a stark reminder that even the most sophisticated offshore structures can come under intense scrutiny from tax authorities. For wealth planners, trustees, and UHNW families, Read more

  • Capacity, Contempt, and Custody: What Lawyers Need to Know from DCC v Grundy

    The Court of Protection rarely exercises its power to commit individuals to prison for contempt. However, the recent case of Derbyshire County Council v James Grundy (DCC v Grundy) sets a striking precedent, demonstrating the court’s willingness to enforce its injunctions where continued non-compliance endangers a protected party (P). This case highlights the complex interplay Read more

  • Managing a Deputyship When P Moves Abroad: Lessons from Irwin Mitchell Trust Corporation Ltd v KS

    When an individual under a Court of Protection deputyship moves abroad, deputies may assume that their role automatically ends, or that managing P’s assets from England will become impossible. However, the recent decision in Irwin Mitchell Trust Corporation Ltd v KS & Ors [2025] EWCOP 7 provides much-needed clarity on when and how the Court Read more

  • Balancing ESG Goals and Fiduciary Duties: A Trustee’s Guide to Ethical Investing

    In today’s investment landscape, trustees are increasingly under pressure to integrate Environmental, Social, and Governance (ESG) factors into their investment strategies. Beneficiaries, regulators, and the broader public are demanding that investments not only deliver financial returns but also align with ethical and sustainable practices. For trustees of private and charitable trusts, the question is how Read more

  • Navigating HMRC’s Deemed Domicile Rules

    The UK tax landscape for non-UK domiciled individuals has long been complex – but in 2024 and 2025, HMRC’s scrutiny of non-UK trusts and deemed domiciles has reached new heights. For trustees, professional advisers, and UHNW families, the stakes are higher than ever. With political momentum building towards sweeping reform of the non-dom regime, proactive Read more

  • Reverse Indemnities in Personal Injury Settlements: Key Takeaways from BJB [2024] EWCOP 59 (T2)

    Reverse indemnities require claimants who receive damages for personal injury to avoid “double dipping”—using both damages and state-funded support for care costs. If a claimant seeks state support, they often must repay the defendant. These indemnities aim to prevent overcompensation, ensuring resources are fairly used. However, they can be challenging to enforce, especially as claimants’ Read more