Category: Wills, Tax & Trusts
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What Mazur Means for the Court of Protection
The High Court’s decision in Mazur v Charles Russell Speechlys LLP [2025] EWHC 2341 (KB) has landed with unusual force across the profession. What began as a discrete costs appeal over a law firm’s use of an employee without a practising certificate has spiralled into a wider crisis of confidence about who, within a regulated…
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Bargain Wills, Expensive Consequences: The Case for Regulation
A man dies. His partner is left to grieve and discovers that the Will he made online for £19.99 includes a clause she had no idea existed. It names the Will-writing service’s parent company as professional executor and entitles them to 4% of the estate. The company demands nearly £10,000. The house she lived in,…
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Offshore Trusts, UK Tax, and the Valesca Louwman Case: What You Need to Know
Offshore trusts have long been a way for wealthy individuals – especially those who move between countries – to manage their money. But as governments crack down on tax avoidance, the rules around these structures have become far more complicated. One recent case, Valesca Louwman v HM Revenue & Customs ([2025] UKFTT 295 (TC)), shines…
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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,…
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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…
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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…
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Navigating Trusts in Deputyships: Lessons from Nilsson v Cynberg on Express and Constructive Trusts
In the recent case of Nilsson v Cynberg (2024 EWHC 2164 Ch), the High Court addressed a question of increasing relevance for those of us managing property and finances under Court of Protection orders: how can informal agreements, particularly those related to property ownership, coexist with or override formal express declarations of trust? For…
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Top 15 Questions About Deputyships
Understanding deputyships can be a complex yet crucial task when managing the affairs of someone who cannot do so themselves. Here are the top 15 most commonly searched questions about deputyships. 1. What is a deputy and what do they do? A deputy is a person appointed by the Court of Protection to make decisions…
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Top 15 Questions About Powers of Attorney
Understanding powers of attorney (POAs) can be crucial for planning your future. Here are the top 15 most commonly searched questions about powers of attorney. 1. What is a Lasting Power of Attorney (LPA)? An LPA is a legal document that lets you appoint someone (an attorney) to make decisions on your behalf if you…
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The Impact of OH v Craven: Proposing Balanced Solutions for PI Trusts
The judgment in OH v Craven [2016] EWHC 3146 (QB) has stirred significant debate within the legal community, particularly among personal injury lawyers and their clients. The ruling mandates that counsel’s advice be sought when establishing PI trusts, especially when the applicant solicitors’ firm is also acting as professional trustees, in an attempt to negate…
Jessica Jarvis 