Trustees

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Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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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
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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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
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
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
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
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
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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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 Trustees content

Practice notes
Appointment of charity trusteesFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14...
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9th Jun
Q&As
Can a chair of a charity and other trustees remove a trustee who has become incapable of discharging his duties and refuses to retire?The legal form...
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6th Jun
Q&As
How will charities ensure that they are properly governed if trustees and staff are not able to work or meet in light of coronavirus (COVID-19)?Many...
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5th Jun
Q&As
What is the personal liability of charity trustees where they institute litigation that is lost and the charity has insufficient assets to pay its...
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5th Jun
Q&As
Where a charitable trust has been created by a company which no longer wishes to have anything to do with it does a deed of appointment of new...
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5th Jun
Q&As
Is there any official guidance regarding the amount or proportion of income a charity can spend on its professional fees and administrative...
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5th Jun
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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5th Jun
Q&As
If a director trustee of a charity is removed from their position by other trustees, does this prevent them from acting as director or trustee again...
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5th Jun
Practice notes
Charity trustees—duties and liabilitiesThe duties and thus the potential liabilities of charity trustees fall into three categories: statutory duties,...
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Produced in partnership with Francesca Quint of Radcliffe Chambers 5th Jun
Q&As
Can a charity trustee’s law firm charge fees for professional services that the firm carries out for the charity?The starting point is the basic...
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5th Jun
Practice notes
Incorporation of charity trusteesWhere a charity is established as a trust, the fact that its properties, investments and contracts are vested in the...
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5th Jun
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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5th Jun
Practice notes
Charity trustees' powersFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September...
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Produced in partnership with Francesca Quint of Radcliffe Chambers 5th Jun

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