Cross-border philanthropy

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Practice notes
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...
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Produced in partnership with Katya Vagner of PwC 19th May
Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 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...
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19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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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,...
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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...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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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...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Cross-border philanthropy content

Practice notes
Charities and money laundering offencesCharities are as susceptible to money laundering 'attacks' as any other organisation. It is essential that...
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22nd Jun
Practice notes
Cross-border inheritance tax issuesThis Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and...
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Produced in partnership with Richard Frimston and Andrew Godfrey of Russell-Cooke Solicitors 5th Jun
Practice notes
Cross-border philanthropy—summaryPhilanthropy is a key element of the wealth plan of many ultra-high-net-worth individuals and their families...
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5th Jun
Practice notes
Charities and the Bribery Act 2010At first sight it may seem incongruous to link charities with bribery but all organisations, since the Bribery Act...
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5th Jun
Practice notes
Essentials of a charityFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September...
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5th Jun
Practice notes
Charitable Gift Aid donationsGift Aid donations to a charity are an essential part of their income but the tax repayment advantage that they offer can...
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5th Jun
Practice notes
Charities and inheritance taxGenerally inheritance tax (IHT) and charities mean a reduction in the IHT that an estate would pay but there are...
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5th Jun
Practice notes
IHT—reduced (36%) rate for estates leaving 10% or more to charityOn death, a person is treated as having made a transfer of value equal to the value...
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Produced in partnership with Katya Vagner of PwC 5th Jun
Practice notes
Tax treatment of a charityThe tax treatment of a charityCharities are not exempt from taxation, but they do benefit from a number of specific tax...
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5th Jun
Practice notes
Charitable purposes—quick guideFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
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5th Jun
Practice notes
Charities—capital gains taxUPDATE: In his 2015 Budget, the Chancellor indicated changes to the CGT regime. The Budget did not indicate that these...
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5th Jun
Practice notes
Foreign charitable trusts and other foreign charitiesFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law...
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5th Jun
Practice notes
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
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5th Jun

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