A Matter of Trust

Godwin v Godwin: Burials and AI

The recent case of Godwin v Godwin is noteworthy for two reasons: it concerned a burial dispute between two brothers, and it raised questions about the use of, and potential risks, of AI tools in the preparation of witness statements.

What is the FIG Regime?

From 6 April 2025, the UK's tax treatment of individuals moving to the UK from overseas fundamentally changed. The non-domicile framework, under which an individual's domicile status determined their exposure to UK tax on foreign income and gains, has now been replaced by the Foreign Income and Gains regime (the FIG Regime), a residence-based model that applies regardless of domicile.

Rusnano: crisis averted

In a previous briefing, we wrote about the amendment to Article 43 of the Trusts (Jersey) Law 1984 – which mirrored section 53(3) of the Trusts (Guernsey) Law 2007 (the "Trusts Law") – in light of the 2019 Guernsey Court of Appeal decision of Rusnano Capital AG (in liquidation) v Molard International (PTC) Limited and Pullborough International Corp ("Rusnano").

No ring, no rights?: reform of the law on cohabitation

With millions of couples living together outside marriage, proposed reform of cohabitation law could significantly change rights on separation, inheritance and property ownership. The changes may also affect families helping children onto the property ladder.

The limits of inheritance tax relief for political donations: Insights from Hosking v HMRC

The decision to make a significant political donation is rarely straightforward. Beyond the reputational and regulatory considerations, donors should be alive to the potential inheritance tax consequences of transferring substantial sums to political causes.

SIPP property and the 2027 IHT changes: is your structure still fit for purpose?

Historically, business owners transferred commercial property into Self Invested Pension Plans (SIPPs) as part of personal tax planning. The attraction was the property sat in a tax-efficient wrapper, while the business continued to occupy the premises. However, from 6 April 2027, most unused pension funds and death benefits will be brought into the member’s estate for inheritance tax purposes (IHT), potentially exposing the value held in historic SIPP structures to IHT.