Duties and Liabilities of Trustees There has been significant case law in recent years regarding the duties and liabilities of trustees when faced with decisions regarding whether to sell or retain land, incur expenditure on repairs or to take legal action (Brudenell-Bruce v Moore [2014], Jeffrey v Gretton [2011], Cotton v Earl of Cardigan [2014] [...]
Tax Implications for Pensions upon Death Major changes to tax charges that apply to benefits paid on the death of someone who was a pension scheme member took effect in April 2015. It is now extremely important that those who are members of pension schemes have a nomination form or letter of wishes in place [...]
People with Significant Control need to Register The Small Business, Enterprise and Employment Act 2015 (the "Act") received Royal Assent on 26 March 2015 and has been and continues to be implemented in stages. As of 6th April 2016, Companies are required to keep a register of ‘people with significant control’ over it (a PSC [...]