I like technology. I like good engineering. I even like some legal tech products. What I do not like is most legal tech marketing. Not because it fails to generate clicks or demos. It clearly does that. I dislike it because it is often fundamentally misaligned with...
Sub-trust interest, the assumption that was not tested, and the onus problem 1. Cameron v Commissioner of Taxation[cm_simple_footnote id=”1″] decides two things: interest on a sub-trust loan was not deductible under s 8-1 because the supposed borrowing was...
Chancellor Confirms New Rules on Uses Will End Tax Avoidance Through Trusts Once and for All 26 May 2026 ISSUE NO. 27 WESTMINSTER, 1290 — Robert Burnell, Chancellor to King Edward I, has announced new measures targeting the practice of “uses,” the device by which a...
This session introduces vector-based accounting for trusts. The issue is whether trust accounts should be understood as a single static balance sheet, or as a series of related but distinct accounts which separately express legal form, income character, timing,...
How to Succeed with an AI Wrapper (Part 2): Own the Ecosystem Copilot is not impressive right now. It is clunky, inconsistent, and often underwhelming compared to standalone models. Many early users try it once, decide it is worse than ChatGPT, and move on. That...
Development Company Structures and Why PCG 2026/D2 Is Wrong In my view the PCG is wrong. It misreads the substantive law. It assumes facts that are not true of the arrangements it targets. It offers an alternative postulate that is not an alternative postulate. This...
