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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
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 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
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 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
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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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
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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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...
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19th May

Most recent Investment and finance content

Practice notes
Coronavirus (COVID-19)—CharitiesThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or...
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16th Aug
Practice notes
Trading subsidiaries of charitiesWhat is a trading subsidiary?A 'trading subsidiary' is a company owned and controlled by a charity, or occasionally...
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16th Aug
Practice notes
Charities' endowment and the total return approach to investmentFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law...
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16th Aug
Practice notes
Charities—what can they invest in?FORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
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16th Aug
Practice notes
Charities and delegation of asset managementThere is no reason why a charity cannot appointment a manager to deal with its investments and general...
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16th Aug
Practice notes
Charity investment by trading and powers and duties of trusteesFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law...
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16th Aug
Practice notes
Charities and third party delegationAlthough many charities will wish to organise and deal with their own investments, such will be beyond the...
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16th Aug
Practice notes
Common investment and common deposit fundsPreviously charities had to have sole control over their investments but with the advent of the Trustee Act...
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15th Aug
Practice notes
Charity investment - definitionsMost charities will have some form of liquid assets and a desire to maximise the investment potential of those assets....
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15th Aug
Practice notes
A beginner’s guide to derivativesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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10th Aug
Practice notes
Derivatives—capacity and authorityIt is not only banks and financial institutions that enter into derivative transactions. The types of entities...
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10th Aug
Practice notes
Dealing with unincorporated associations in a finance transaction—investigating capacity and authorityFORTHCOMING CHANGE: On 22 March 2021, the...
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10th Aug
Practice notes
Dealing with companies in a finance transaction—investigating capacity and authorityThis Practice Note considers the acts typically carried out by...
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10th Aug
Q&As
Is there any limitation on a charitable trust being a shareholder in an unlimited company?It has been assumed that the charity's constitutional...
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1st Aug
Q&As
If money has been raised by a charity on behalf of a child, who is responsible for managing the money (the charity or the person with parental...
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1st Aug
Practice notes
Charities and ethical investmentMany charities have responded to public pressure to ensure that what they invest in has an ethical basis. That is a...
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31st Jul

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