The word “Shari’ah” sparks curiosity and sometimes misconceptions. Shari’ah is a comprehensive system of ethics, law and guidance in Islam. This article focuses on one of these laws: the Islamic law of inheritance, and how to comply with these laws
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On 6 April 2025, significant changes to the UK tax regime for non-UK domiciled individuals (“non-doms“) and future arrivers into the UK took effect. These reforms were initially announced by the Conservative government in March 2024 but were confirmed, extended
More about Reforms to the UK taxation of individuals and their wealth structures: A summaryIn divorce and financial proceedings, the expenditure budget is a crucial tool. It helps the court determine each spouse’s financial needs and obligations, ensuring a fair maintenance award. Understanding its importance can significantly impact the outcome of your case. Q:
More about The role of expenditure budgets in assessing spousal maintenance in divorce and financial proceedingsThe non-dom reforms first announced in the UK Spring Budget 2024 have since been the subject of intense scrutiny, but not so heavily publicised is the planning opportunity these reforms offer to US persons (a term which includes both US
More about Will the UK trump the US following the April 2025 non-dom reforms?The Employment Rights Bill has undergone significant amendments following extensive consultations and parliamentary debates. Here’s an overview of the key updates. ‘Right to Switch Off’ Abandoned Initially proposed as part of the “New Deal for Working People,” the right to
More about Employment Rights Bill: Key updates and implications for employersOn 3rd February 2025 the High Court approved the merger of the Arcadia Executive Scheme (“Executive Scheme”) with the Arcadia Staff Scheme (“Staff Scheme”). Key Point: The case revolves around whether proposed scheme amendments were for a scheme’s proper purposes.
More about Part 4 – High court approves scheme merger diluting surplusThe Pensions Ombudsman (“TPO”) has recently issued two noteworthy determinations with important implications for pension schemes and their members: (i) Mr H v Olivetti UK Limited Pension and Life Assurance Scheme (“Mr H’s Case”); and (ii) Mr N v Volkswagen
More about Part 3 – Pick of the pensions ombudsman’s decisionsBackground In 2005, Janus Henderson, the asset management group (formerly the Henderson Group) established an employee benefit trust to benefit employees and their families, and an employer-financed retirement benefit scheme in 2011 (established in anticipation of legislative changes), to benefit
More about Part 2 – High court decision – IHT mistake allowed for trust rescissionOn 28 January 2025, the UK Government announced proposed legislative changes aimed at unlocking scheme surpluses. The changes are aimed at allowing employers to access surplus funds ‘trapped’ within schemes to enable trustees and sponsoring employers the ability to boost
More about Part 1 – Defined benefit (DB) surplus – UK government plans major changes to trapped surplus regimeWelcome to the March 2025 edition of In Trust. In this edition, we take a look at some key updates affecting private clients and their estate planning. The Chancellor Rachel Reeves today (26 March 2025) delivered the government’s Spring Statement,
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