United Kingdom: Trusts

With a plethora of other recent transparency developments – with a focus on the UK's Register of Overseas Entities and the Trust Registration Service (TRS) – private client practitioners might...

The United Kingdom and the United Arab Emirates offer starkly different asset protection and business structuring options.

In England and Wales after a person's death their will is open to public inspection. Certain Royal wills, such as those of the late Queen Elizabeth and the Queen Mother, have been sealed (i.e. not made public).

A new academic year often means plenty of new material to understand. The 2025-2026 academic year is going to be no exception, with sector wide covenants...

When approaching estate planning, many fail to consider that a Will alone may not be enough to ensure that their wishes are honoured in the long term.

Many people want to help their children or loved ones while they are still alive to see the benefit.

Labour's budget boosts funding for schools with £1.8 billion for early years, £2.3 billion for schools, and £2 billion for infrastructure, but rising employer costs may strain budgets.

New rules on Employee Ownership Trusts (EOTs) restrict former owners' control post-sale, mandate UK-resident trustees, enforce market-value share sales, and extend the vendor clawback period. These measures strengthen EOT governance and enhance their appeal for business succession.

Employee Ownership Trusts (EOTs) surged by 27% last year in the UK, attracting founders with tax efficiency, legacy preservation, and enhanced employee rewards amid potential capital gains tax changes.