Practice and procedure

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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
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
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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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
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 Practice and procedure content

Practice notes
Coronavirus (Covid-19): For news and other resources to assist dispute resolution practitioners working in the civil courts to understand and stay...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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9th Apr
Practice notes
The effect of the expiry of any limitation period under Limitation Act 1980 (LA 1980) is merely to bar the claimant’s remedy rather than to extinguish...
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9th Apr
Practice notes
What is a Larke v Nugus requestIn 1959 the Law Society first recommended that where a dispute arises about the validity of a Will the solicitor who...
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9th Apr
Practice notes
The traditional approach to disputes has been to resort to litigation rather than using the less contentious methods of alternative dispute resolution...
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9th Apr
Q&As
Where an electronic document review platform is, or can be, used to prepare a party’s disclosure, the closure of their instructing solicitor’s offices...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 8th Apr
Precedents
This document provides general guidance regarding some of the key issues in bringing a contentious probate claim.Your specialist Private Client...
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6th Apr
Practice notes
Mediation has grown in use as a form of alternative dispute resolution (ADR) in the UK since the Access to Justice Report. It continues to be urged...
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Produced in partnership with James Davies of New Square Chambers 3rd Mar
Q&As
The claim formAny claims brought under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) must be brought in accordance...
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24th Feb
Q&As
There are specific procedural provisions relating to claims brought by minors or by protected parties (ie those who lack capacity). Minors are not...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 15th Feb
Q&As
This Q&A deals with the issue of inheritance tax (IHT) payable when a proprietary estoppel claim is made against an estate. There has been an increase...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 15th Feb
Q&As
Executors and registered landWhen registered land vests in executors as a result of the deceased’s death, the executors are not obliged to register...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 15th Feb
Q&As
An executor derives their title to sue from the Will and so can validly sue before obtaining a grant of probate. An administrator derives their title...
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Produced in partnership with Adam Draper of Shoosmiths 15th Feb
Q&As
The role of an executor is to gather in and administer the assets of the estate and, having satisfied the liabilities of the estate, to distribute in...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 11th Feb
Q&As
At present, HM Courts and Tribunals Service have confirmed that, generally, the business of the courts and tribunals is continuing. The guidance is...
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Produced in partnership with James Tunley of Lamb Chambers 11th Feb

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