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Monthly Archives: June 2019
Trusts for business owners
For clients who own trading businesses, trusts can be a useful succession and tax planning vehicles to ensure the preservation of our clients’ wealth. For example, it may be possible to transfer shares in a business into a trust free …
Posted in Case Study
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Trusts for future generations
Where clients wish to provide for their children and grandchildren (e.g. for the provision of school fees), it can be prudent to create a trust of up to the available inheritance tax allowance (known as the nil rate band). There …
Posted in Case Study
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A bank’s Quincecare duty of care
In a recent decision, the Commercial Court refused a bank’s application to strike out on the basis that the bank in question owed a Quincecare duty of care to its customer. In The Federal Republic of Nigeria v JP Morgan …
