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A landed family has successfully varied an outdated trust to give any future same-sex partners of descendants the same rights as heterosexual spouses. In what is believed to be the first case of its kind, the High Court has approved a variation of a 51-year old trust to allow same-sex

Following the changes in dividend taxation that apply to individuals for 2016/17, changes have also had to be made to the taxation of dividends and discretionary trusts. In basic terms, this means that because dividends are paid gross, dividends that fall within the trustee’s standard rate band will be taxed

Trusts are often regarded as the preserve of the wealthy. Fortunately however, this is not the case. I have previously suggested that people with assets should make a will rather than rely on the laws of intestacy and the same may be said about trusts. With the above in mind it