Articles & Commentary

This section brings together an ever-expanding series of articles exploring the legal structures used in estate and succession planning, including trusts, foundations, and related planning tools. The aim is to explain how these structures work in practice, where their limits lie, and why careful design matters.

Rather than offering generic guidance or pre-packaged solutions, the articles focus on legal structure and long-term coherence. They address common misunderstandings, compare different planning approaches, and examine areas where planning can fail if underlying assumptions are incorrect.

Some articles are technical, others more reflective, but all are written to inform and to clarify—not to provide personal advice. The material is intended for general information only and does not replace bespoke legal or tax advice tailored to individual circumstances.

Taken together, these articles reflect CHC Legal’s approach to planning: measured, structural, and focused on durability rather than short-term outcomes.

Mirror Wills, Remarriage, and Disinheritance – The horror story that just keeps on repeating.

Are mirror wills always such a good idea? They’re certainly very common - in fact one of, if not the, most common estate planning tool for couples in the UK today. But are there circumstances when they’re really not such a good idea? And, if so, what are the alternatives. Let’s take the following example – it’s a fictional scenario but as you will see from the many cases below – some or all of the key elements of it keep cropping up year and year. The Structural Trap of Remar

Law

CHC Legal

7 min read

When Courts Override Wills: Lessons from Three Recent Cases

Testamentary freedom is a defining feature of English law. In principle, a person may leave their estate to whomever they choose. In practice, that freedom is constrained by: Statutory intervention, e.g. Inheritance (Provision for Family and Dependants) Act 1975 Equitable doctrines, e.g. proprietary estoppel Challenges based on capacity or undue influence Structural risks, e.g. remarriage The following cases illustrate how courts have overridden, rewritten, or displaced will

Law

CHC Legal

7 min read

Technical Note: Can UK Care Home Fees Legally Be Avoided by Using a Trust?

The idea that care home fees can be “avoided” by placing assets into a trust is common in marketing literature. The legal position under the Care Act 2014 , the Charging and Assessment of Resources Regulations 2014 , and the Care and Support Statutory Guidance (CASSG) is far more nuanced. Trusts do not automatically remove assets from financial assessment. Whether assets are included depends primarily on the statutory rules on deprivation of assets and the concept of notiona

Technical

CHC Legal

4 min read

A Foundation in Action: A Worked Example

Abstract descriptions of foundations can obscure how they operate in practice. The following hypothetical example illustrates how a private foundation might function over time—structurally, fiscally, and administratively. This is not advice. It is a structural illustration. The Scenario The founder is a 65-year-old gentleman with: £1 million in cash A residential property worth £2 million Three adult children (two sons and one daughter) He wishes to: Provide long-term financi

Foundations

CHC Legal

4 min read

Jurisdiction Matters, but does Location Still Trump Structure in Trust Planning?

In trust and foundation planning, attention is often focused on structure: whether assets are placed into a trust or a foundation, whether a particular statute is used, or whether governance provisions are sufficiently sophisticated. While structure matters, it is rarely decisive on its own. In practice, jurisdiction—both legal and territorial—often determines outcomes as much as structure does. Courts, tax authorities, and regulators do not engage with trusts and foundations

Explainers

CHC Legal

3 min read

Reserved Powers in Trusts and Foundations: Where Governance Ends and Control Begins

Modern trust and foundation statutes frequently permit founders or settlors to reserve certain powers. These provisions are often presented as reassurance: a way to maintain influence without undermining the structure. In practice, however, reserved powers sit at the fault line between legitimate governance and impermissible control. Understanding where that line lies is essential. Structures rarely fail because powers are reserved; they fail because those powers are exercise

Law

CHC Legal

3 min read

Articles & Commentary

Mirror Wills, Remarriage, and Disinheritance – The horror story that just keeps on repeating.

When Courts Override Wills: Lessons from Three Recent Cases

Technical Note: Can UK Care Home Fees Legally Be Avoided by Using a Trust?

A Foundation in Action: A Worked Example

Jurisdiction Matters, but does Location Still Trump Structure in Trust Planning?

Reserved Powers in Trusts and Foundations: Where Governance Ends and Control Begins

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