Andrew Cockman

ANDREW COCKMAN LLM, FTII, TEP of Deloitte & Touche analyses the recent Special Commissioner's decision in Executors of Margaret Evelyn Dickinson.

Analysis of the Special Commissioners' decision in Rysaffe Trustee Company (Channel Islands) Ltd, which has interesting implications for trustees of discretionary trusts under inheritance tax rules

ANDREW COCKMAN LLM, FTII, TEP of Deloitte & Touche warns that the Court of Appeal decision in Melville v Commissioners of Inland Revenue may be a Trojan Horse for non-United Kingdom domiciled settlors and their advisers.