Rethinking ‘benefit’: a new direction in trust law?

We explore the Court’s decision and what this evolving interpretation of ‘benefit’ could mean for trust structuring and administration.
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Partner
0151 600 3212 07342 998 184 amanda.bailey@brabners.com
She is an experienced private client lawyer who specialises in landed estates. She handles a range of succession and tax planning matters such as the preparation of wills, the creation and administration of Trusts and the establishment of Family Investment Companies.
Amanda acts for private individuals, business owners, agricultural property owners, family trusts, and landed estates.
She also advises on probate matters, with a particular expertise in the application of agricultural and business inheritance tax reliefs. In addition, she is experienced in advising on and establishing ‘Balfour’ type partnership arrangements for landed estates.
Amanda has a strong background in all non-contentious tax, trust and estate planning. She is a recognised as a leading authority on family investment companies and gives professional training for lawyers and accountants on the subject via MBL Training and the Offa Group.
Amanda is a full member of the Society of Trust and Estate Practitioners (STEP). She was one of four practitioners shortlisted globally for the Trusted Advisor of the Year at the STEP Private Client Awards 2020.
She's recognised as a Next Generation Partner in The Legal 500 2025 for personal tax, trusts and probate.
Amanda joined us in October 2021 and works across all our offices.

“Amanda Bailey is a ‘go-to person for all complex trust issues' [with] unique expertise in family investment companies.”
The Legal 500 2025
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We explore the Court’s decision and what this evolving interpretation of ‘benefit’ could mean for trust structuring and administration.