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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
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...
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19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
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...
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Produced in partnership with Emma Holland of Stewarts Law 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
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
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
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
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]...
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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
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 Contentious trusts and estates content

Practice notes
Domicile and habitual residence11pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the...
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Produced in partnership with David Salter of Deputy High Court judge and Recorder 28th Jul
Practice notes
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...
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27th Jul
Q&As
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...
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Produced in partnership with Daniel Laking of 39 Essex Chambers 23rd Jul
Q&As
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...
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Produced in partnership with Tom Stewart Coats of XXIV Old Buildings 23rd Jul
Practice notes
Knowing receipt and dishonest assistance claimsClaims for knowing receipt (sometimes also known as ‘unconscionable receipt’) and for dishonest...
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23rd Jul
Practice notes
Limitation—constructive trust claimsWhat is the nature of the constructive trust?There are two categories of 'constructive trustee' as described by...
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22nd Jul
Q&As
If an unincorporated association refuses to disclose its membership, who should be named as the defendant in proceedings where the limitation period...
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22nd Jul
Q&As
Does the donee of a property and financial affairs lasting power of attorney need to get prior court approval before litigating on behalf of the...
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Produced in partnership with James Goldsmith of Cornwall Insight 20th Jul
Q&As
A trust deed reserves power to the settlor to appoint and remove trustees. The settlor is not a trustee of the trust. The settlor has lost capacity...
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Produced in partnership with Naomi O’Higgins of Howard Kennedy 15th Jul
Q&As
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...
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15th Jul
Q&As
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…...
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15th Jul
Q&As
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...
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15th Jul
Q&As
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...
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7th Jul
Practice notes
Administration actions—personal representatives bringing and defending proceedings Q&AsThis Practice Note aims to guide practitioners to Q&As and...
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6th Jul
Q&As
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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5th Jul

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