The relatively calm waters of the Channel Islands have been somewhat turbulent of late, the delicate nature of their relationship with the UK having been brought sharply into focus. It is a relationship – parasitic to some, symbiotic to others – from which Jersey and Guernsey have grown rich, particularly since the UK became a […]

The perception that trusts are relevant only to private client practitioners is outdated and fails to take account of the role of trusts in areas such as off-balance-sheet financing, securitisations and many other commercial arrangements. This article seeks to highlight some of the most common commercial uses of charitable trusts, and discuss the issues involved. […]

Principled, radical, thoughtful, charming, but courageous and with a hard core. The adjectives have been flowing about the Lord Chancellor since he announced his retirement from his post last week. Lord Mackay of Clashfern is adhering to one of his own principles relating to the judiciary and stepping down before he reaches 70. His decision […]

The House of Lords has ruled that councils can take into account resources when allocating social services. Gloucestershire County Council and Health Secretary Stephen Dorrell had appealed an Court of appeal decision that once care was agreed it had to be provided no matter how short of money a council was.