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A Matter of Trust

Issue 3: February 2024

A Matter of Trust

Editor's Note

Welcome to the first 2024 edition of our Matter of Trust newsletter - on topics and news from the Mishcon Private department on a range of subjects relevant to fiduciaries.

Read the full note

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The "fictitious" beneficiary: Fraser v Khawaja

In a 2023 judgment released last month, a case of a disputed and so-called fictitious "enigma" of a beneficiary involved such overwhelming evidence of fraudulent behaviour that it ultimately led the Court to make, not only a finding of forgery, but a referral to the police for criminal investigation.


Entrepreneurs Relief - a BAD Relief for trustees?

Many readers will know that Entrepreneurs Relief (ER), now known as Business Assets Disposal Relief (BADR), allows capital gains on the sale of a qualifying business to be taxed at just 10% rather than the much higher standard rate of Capital Gains Tax (CGT).


Trustees in the Arts

Mishcon de Reya's Art Law and Charities, Social Ventures and Philanthropy teams are hosting a morning seminar session for Trustees in the Arts on 5 March.

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Private Perspectives Conference

We are pleased to invite you to Mishcon de Reya’s inaugural Private Perspectives Conference which will cover the things that matter to our clients from the areas within Mishcon Private.

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