Clarke Willmott

This Practice Note discusses appropriation of land for planning purposes by local authorities. It covers: the concept of acquiring and holding land for a statutory purpose, the statutory background to appropriating land for planning purposes under the Local Government Act 1972; appropriation of land for planning purposes as a precondition to the power to override easements under section 203 of the Housing and Planning Act 2016; the internal procedure for appropriation by the local authority; best practice in the appropriation of land for planning purposes; and advantages and disadvantages of appropriation.

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.

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.

This Practice Note considers the basic capital gains tax (CGT) principles which apply to trusts, including the CGT consequences of an individual transferring property into a trust, the trustees making actual or deemed disposals of trust property and transfers between trusts.

This Practice Note provides an overview of hold-over relief from capital gains tax (CGT), with particular emphasis on the operation of the relief in the context of trusts. It also explains the conditions that need to be satisfied in order to claim hold-over relief, how to make and withdraw a claim and the restrictions on the relief, including in the context of settlor-interested trusts and transfers to non-UK residents.

This Practice Note considers the main principles of income tax that apply to the beneficiary of a discretionary trust. It covers the source of a beneficiary's income and the calculation of taxable income and income tax.

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.

This Practice Note considers when it is possible for a trust to leave the UK (so that there are non-UK resident trustees going forward), the tax consequences of migration from the UK (including the exit charge on the deemed disposal of assets under section 80 of the Taxation of Capital Gains Act 1992 (TCGA 1992), relief from the exit charge and recovery from past trustees under TCGA 1992, s 82) and the circumstances in which emigration should be considered. The judgment in Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC, Case C-646/15 issued on 14 September 2017 and the relevant provisions of Finance Act 2019 are also considered.

This Practice Note, produced in conjunction with Phil Roberts of Clarke Willmott , 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.

This Practice Note guides users through the process of enforcing a warrant of control obtained from the County Court as a method of enforcing a money judgment. It is a process by which the judgment creditor instructs a county court bailiff (CCB) to take control of (seize) the judgment debtor’s goods and sell them, keeping the proceeds of sale to discharge the judgment debt.

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 £4,000.

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.

This Practice Note sets out the general principles of income tax that apply to trusts under which one or more beneficiaries have an interest in possession. For more information about the meaning of ‘interest in possession’ see Practice Notes: The meaning of qualifying interest in possession and Creation of trusts–life interest trusts.

This Practice Note sets out the issues to be taken into account when dealing with litigants in person (LIP) (who may also be known as self represented litigants/self represented parties or unrepresented litigants/unrepresented parties) in civil proceedings in the context of interim applications and hearings, where the litigant in person does not attend the hearing. It also deals with preparation and service of orders and approval of consent orders where a litigant in person is involved.

This Practice Note sets out the issues to be taken into account when dealing with litigants in person (LIP) (who may also be known as self represented litigants/self represented parties or unrepresented litigants/unrepresented parties) in the context of case management decisions. It also looks specifically at how the court may approach the issue of relief from sanctions or defects in service where a litigant in person is involved.

This Practice Note sets out details of the resources to which a lawyer acting against a litigant in person (LIP) (who may also be known as a self represented litigant/self represented party or unrepresented litigant/unrepresented party) may wish to direct the litigant in person to assist them. It also deals with guidance on litigants in person provided by the Law Society, the Bar Council and CILEx and the requirements of the Solicitors Regulation Authority Standards and Regulations when dealing with litigants in person, and using IT and remote hearings where a litigant in person is involved.

This Practice Note sets out issues to be taken into account when dealing with litigants in person (LIP) (who may also be known as self represented litigants/self represented parties or unrepresented litigants/unrepresented parties) in civil proceedings in the context of inadequate pleading by the litigant in person and amendment of statements of case.

This Practice Note covers the terminology to be used for litigants in person (LIP) (who may also be known as self represented litigants/self represented parties or unrepresented litigants/unrepresented parties) and deals with the rights of audience that are available to litigants in person. It also deals with representation of litigants in person by McKenzie friends, representation of corporations by employees or McKenzie friends and the specific rules which deal with representation of litigants in person in the small claims track.

This Practice Note sets out the issues to be taken into account when dealing with litigants in person (who may also be known as self represented litigants/self represented parties or unrepresented litigants/unrepresented parties) in civil proceedings in the context of trial and where the litigant in person does not attend trial, including applications for setting aside orders or judgments following non-attendance. It also deals with the approach the court is likely to take when a litigant in person applies to adjourn the trial, preparation of trial bundles, assistance to litigants in person regarding evidence and the use of IT at trial.

This Practice Note explains how to calculate the amount of inheritance tax (IHT) that arises on a chargeable lifetime transfer (CLT), also called an immediately chargeable transfer (ICT), including how grossing up and the timing of the transfers affect the calculation. In general terms, the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime.