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Contributions by Clarke Willmott Experts

47

Bare trusts—IHT
Practice notes

This Practice Note explains that a ‘bare trust’ is an arrangement where the legal ownership of property is in a different name from that of the person beneficially entitled to it. It considers some of the situations in which a bare trust might arise and why they might be used, the inheritance tax (IHT) status of a bare trust and the duties of a bare trustee.

Bare trusts—income tax and CGT
Practice notes

This Practice Note explains how trustees of bare trusts are treated for income tax and capital gains tax (CGT) purposes. It provides examples of bare trusts and the reporting and compliance obligations of trustees and beneficiaries of such trusts.

Discretionary trusts—income tax
Practice notes

This Practice Note explains how income tax applies to discretionary trusts (and trusts where income may be accumulated). It includes a discussion of the types of income a trust may receive, deductions the trust may make (trust management expenses (TMEs)) and the rates of tax that apply.

Enforcement case study—pre and post action protection and recovery
Practice notes

This Practice Note, produced in conjunction with Phil Roberts of Clarke Wilmott , provides a case study for consideration of the different means, in both a pre-action and post action context, of protecting a prospective/actual judgment creditor in terms of debt recovery—here a supplier of shoes. It covers the basic concepts of guarantees, retention of title clauses and enforcement processes such as charging orders and third party debt orders with links through to related content on these subjects.

I have obtained County Court judgment for £4,000—what are my options?
Practice notes

This Practice Note, produced in conjunction with Phil Roberts of Clarke Willmott LLP, outlines the different methods of enforcement available from the perspective of someone having just obtained a County Court judgment for £7,500.

I have obtained High Court judgment for £100,000—what are my options?
Practice notes

This Practice Note, produced in partnership with Phil Roberts of Clarke Willmott LLP, outlines the different methods of enforcement available from the perspective of someone having just obtained a High Court judgment for £100,000.

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