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Appeals › United Kingdom › Trusts

Cadwalader, Wickersham & Taft LLP

What Constitutes a POEM?

Cadwalader, Wickersham & Taft LLP on

In Haworth v HMRC [2025] EWCA Civ 822 (Haworth) the UK Court of Appeal (CoA) provided much needed clarity regarding the approach to determining the ‘place of effective management’ (POEM) in the context of the UK’s double tax...more

Walkers

Case insight: Recoverability of English lawyers' costs in hostile Guernsey proceedings

Walkers on

BX v T Limited and AX and JX and CX and OX and PX and QX [2024]GRC066 (27 September 2024) - In a recent supplementary judgment on costs, Lieutenant Bailiff of the Royal Court of Guernsey, Hazel Marshall KC (the "Judge"),...more

Latham & Watkins LLP

UK Court Clarifies Important Issues Relating to Proprietary Interests in Trust Assets

Latham & Watkins LLP on

The Court of Appeal ruled that losing proprietary rights under foreign law could invalidate personal claims against third party recipients of trust assets. On 27 January 2022, the UK Court of Appeal unanimously dismissed...more

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