Planning in the New World: Having regard to: Tax Efficiency, International Structuring for Cross Border Transactions and Financial Privacy

Heather L. Thompson – Partner
Brett D. Higgs – Pupil

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FOCUS Vol. 67, Issue 2/2025

This issue discusses the proper approach in interpreting ‘as of right' thresholds, the significant changes in the appeal process...

Contemplation & Consequence: Trustee Liability After Retirement

Under the principles from Head v Gould, and recently reaffirmed by the English Court of Appeal, a retiring trustee...