Charitable and community companies

View Private Client by content type:

Latest Private Client News

Featured Private Client content

Practice notes
Trust disputes—action for breach of trustBreach of trustBeneficiaries may consider proceedings either to restore a trust fund or obtain compensation...
Read More >
19th May
Practice notes
Trustees—dutiesNature of dutiesThe difference between a duty and a power is:•the performance of a duty is obligatory•powers are to a greater or lesser...
Read More >
19th May
Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
Read More >
19th May
Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
Read More >
19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
Read More >
19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
Read More >
19th May
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
Read More >
Produced in partnership with Emma Holland of Stewarts Law 19th May
Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
Read More >
19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
Read More >
19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Read More >
19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Read More >
19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
Read More >
19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
Read More >
19th May
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
Read More >
19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Read More >
19th May

Most recent Charitable and community companies content

Practice notes
Directors' duties—duty to promote the success of the company and environmental considerationsThe duty to promote the success of the company is one of...
Read More >
5th Jun
Practice notes
Incorporating a companyCoronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative procedures have...
Read More >
5th Jun
Practice notes
Co-operative and community benefit societiesWhat is a co-operative or community benefit society?A co-operative society or community benefit society...
Read More >
5th Jun
Practice notes
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Read More >
5th Jun
Practice notes
Company names and business namesThere are a number of statutory and regulatory controls and restrictions on the choice of company and business names....
Read More >
5th Jun
Practice notes
Community interest companiesCoronavirus (COVID-19): Following the COVID-19 outbreak, guidance has been issued by the Office of the Regulator of...
Read More >
5th Jun
Practice notes
Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance...
Read More >
5th Jun
Practice notes
Directors' duties—nature, scope, interpretation and applicationDirectors are the agents of a company who manage its day-to-day business and owe a...
Read More >
5th Jun
Practice notes
Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
Read More >
5th Jun
Practice notes
Accounts and reports—an outline of the statutory frameworkThis Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to...
Read More >
5th Jun
Practice notes
Fiduciary duties of directorsThis Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the...
Read More >
5th Jun
Practice notes
Directors' duties—a quick guideDirectors, and in some cases shadow directors, owe numerous duties to a company. Many of those duties have been...
Read More >
5th Jun
Practice notes
Unincorporated associationsWhat is an unincorporated association?An unincorporated association:•is an organisation formed when two or more persons...
Read More >
5th Jun
Practice notes
Company incorporation—glossary of termsAAlternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5...
Read More >
5th Jun
Practice notes
Unregistered companiesWhat is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered...
Read More >
5th Jun
Practice notes
Directors' duties—breaching a duty and relieving a breachDirectors are the agents of a company who manage its day-to-day business and owe a number of...
Read More >
5th Jun

Popular documents