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...
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Domicile and habitual residence11pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the...
Probate actions—Larke v Nugus requestsWhat is a Larke v Nugus requestIn 1959 the Law Society first recommended that where a dispute arises about the...
Where a claimant dies during small claims litigation, how should the court be alerted to the death of the claimant whose executor wishes to continue...
What is the procedure for making an application under CPR Part 19.8(2)(b)(ii)? Must this application be made at the same time as (and on the same Part...
If an unincorporated association refuses to disclose its membership, who should be named as the defendant in proceedings where the limitation period...
How can a trustee without capacity be substituted?We refer you to Practice Note: Trust disputes—trustees' removal under section 41 of the Trustee Act...
How can a trustee who no longer has mental capacity be removed from his position?Section 36 of the Trustee Act 1925 (TA 1925) states:‘Where a trustee…...
Do the beneficiaries of a trust with a vested income in interest but not capital until age 35, have power to invoke section 19 of the Trusts of Land...
Where personal data is being processed in the course of trust activities does the GDPR apply only where the trust is run in the course of a business...
Where a party acted as a guarantor to a lease and dies, does the guarantee die with the party, or does it continue with a new party stepping into the...
In circumstances where the sole shareholder and sole director of a private limited company has died and the deceased’s personal representatives (PRs)...
Can an executor bring a claim pursuant to section 14 of the Trusts of Land and Appointment of Trustees Act 1996 for an order for sale?We refer you to...
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