Family provision claims

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Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
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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9th Nov
Practice notes
Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
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Produced in partnership with Peter Murrin of Turcan Connell 12th Jan
Practice notes
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Family provision claims content

Practice notes
Child of the deceasedDefinitionA child of the deceased is an eligible claimant under section 1(1)(c) of the Inheritance (Provision for Family and...
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9th Apr
Practice notes
Testators have freedom to dispose of their estates as they wish, subject to the formal requirements for making a Will, the requirements of...
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9th Apr
Practice notes
In the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) there is only one ground for the claim, namely:'… that the...
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9th Apr
Practice notes
Where the court is satisfied that reasonable financial provision has not been made for an applicant, it has power to make an order under section 2 of...
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Produced in partnership with Richard Dew of Ten Old Square 9th Apr
Practice notes
The Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) enables the court to make an order for a wide variety of relief in...
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9th Apr
Practice notes
The taxation of the estate is often a significant consideration in the compromise of claims under the Inheritance (Provision for Family and...
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Produced in partnership with Richard Dew of Ten Old Square 9th Apr
Practice notes
IntroductionThe conduct of the party who makes a claim for financial provision has always been a relevant matter. Section 1(6) of the...
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Produced in partnership with Sidney Ross of Ten Old Square 9th Apr
Practice notes
Claims for reasonable financial provision from an estate pursuant to the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975)...
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Produced in partnership with Edward Hewitt of 5 Stone Buildings 9th Apr
Practice notes
Section 1(1)(e) of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) is the catch-all provision and can be used if the...
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9th Apr
Practice notes
The Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) is designed to allow a court to vary the dispositions effected by the...
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9th Apr
Practice notes
Orders made by the court under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) should ideally be final. Indeed, not all...
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9th Apr
Practice notes
Under section 3 of the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) there are matters to which the court must have regard...
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9th Apr
Practice notes
The cohabitantThe Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) permits a claim by a person who has cohabited with the...
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9th Apr
Practice notes
This Practice Note considers how a claim brought under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) might be...
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Produced in partnership with Richard Dew of Ten Old Square 9th Apr
Practice notes
If a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) proceeds to a final hearing, the court can make one or...
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9th Apr
Practice notes
The effect of the anti-avoidance provisions contained within the Inheritance (Provision for Family and Dependants) Act 1975 I(PFD)A 1975, ss 10–13 is...
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9th Apr
Practice notes
ApplicantsSpouse or civil partner of the deceasedI(PFD)A 1975, s 1(1)(a) Former spouse or civil partner of the deceased who has not formed a...
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9th Apr
Precedents
Dear [insert organisation name][PROSPECTIVE CLAIMANT’S NAME] AND [PROSPECTIVE DEFENDANT(S) NAME(S)]The estate of [name] deceasedLETTER OF CLAIM—...
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6th Apr
Precedents
This Precedent is based on a precedent found in Inheritance Act Claims: Law, Practice and Procedure Precedents by Andrew Francis (available subject to...
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6th Apr

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