United Kingdom: Trusts

As we approach the end of the 2025/26 tax year, now is the ideal time to review your personal tax position and assess whether you are making full use of the reliefs and allowances available.

The financial landscape, changes in education policy, workforce challenges and the drive for consistently high educational standards continue to encourage academy trusts and schools to look beyond operating in isolation.

Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate...

As we enter a new academic year there's lots that schools and trusts need to do to prepare. That's why we've brought together a range of support, guidance and tools to help you handle everything...

Caroline Foulger, Partner in our Private Client department, offers insight into the legal complexities surrounding Angela Rayner's use of a trust, which has become central to the controversy over her underpaid stamp duty.

This two-part guide offers an in-depth analysis of wholly owned subsidiaries within the NHS, focusing on their strategic importance, the legal frameworks permitting them, and recent developments.

The December 2024 UK Tax Round-Up reviews recent tax case law developments. Key rulings include the High Court granting rescission of mistaken employee benefit trust (EBT) sub-trust arrangements, and the Upper Tribunal's decision that a repayable EBT loan did not constitute taxable earnings.

Establishing a trust in England and Wales protects assets from financial risks and ensures beneficiaries' interests. Expert legal advice is essential for selecting trust types, appointing trustees, and navigating complexities to meet estate planning goals effectively.

In the latest development in the drive for transparency, the UK Government has published the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025.