The Fifth Money Laundering Directive (MLD5) is now expanding the scope of trust registration requirements to bring more trusts under the TRS.
We thought it would be useful to look at the bereaved minors and bereaved young person’s trusts which are both very common trusts.
In past articles, we have looked at the various types of will based trusts and this week we thought we would take a look at disabled persons trusts.
Flexible Life Interest Trusts (FLITs) are sometimes described as “the ideal modern family trust". We take a quick look at what they are.
Property Protection Trusts (PPTs) are by far one of the most common types of trusts included in wills.
In this article we will look at what a Discretionary Trust is and what the benefits of using this type of trust are.
In this article we look at the role of a trustee, including age conditions, responsibilities and how to choose a trustee.
The SWW Technical Team have put together an article which takes a look at some of the most common errors made when drafting discretionary trusts.
This week’s post aims to give readers a refresher on Business Property Relief (BPR). It should be noticed that BPR is a large and complex area of tax, so what follows is only a brief overview of the area.
It is a well-established principle of law that all non-charitable English trusts must have a beneficiary to enforce the trust and hold the trustee to his obligations.
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