Mishcon de Reya page structure
Site header
Main menu
Main content section

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

News
Abstract concrete

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.

News
Abstract

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).

Event

Trustees in the Arts

Book now

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.

Event
abstract black architecture

Private Perspectives Conference

Book now

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.

Previous Issues

How can we help you?
Help

How can we help you?

Subscribe: I'd like to keep in touch

If your enquiry is urgent please call +44 20 3321 7000

I'm a client

I'm looking for advice

Something else