

Recent cases of interest
Wood v. HMRC [2026] UKFTT 589 (TC)
Considering the decision in HMRC v. Parry [2020] UKSC 35, while the subjective intentions of the donor are relevant to…
A & Ors v. C & Ors [2026] UKPC 11
In the absence of any express provision, ‘settlors must be taken to have known or been advised as to the…
Tucker v. Howe [2026] EWHC 208 (SCCO)
Where beneficiaries initiated and pursued assessment of a professional executors costs under s.71(3) Solicitors Act 1974, billed at £147,436.33, and…
Follow on
