Practice and procedure

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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 14th Oct
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 13th Oct
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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 26th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep

Most recent Practice and procedure content

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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25th Sep
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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25th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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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28th Sep
Q&As
An unincorporated association is not a legal entity and so, in theory at least, cannot sue or be sued in its own name. This was the position set out...
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28th Sep
Q&As
Authority of administratorWe refer you to Practice Note: Executor's and administrator's authority prior to the grant which explains the authority of...
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28th Sep
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 28th Sep
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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28th Sep
Q&As
A caveat is effective for six months. It can be extended on an ongoing basis for six months at a time. If the caveat is not renewed it will expire and...
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28th Sep
Q&As
The concept of ‘knowing receipt’ is an aspect of trust law, and in particular provides for a remedy against those who receive trust property which has...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 28th Sep
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 28th Sep
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 28th Sep
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 28th Sep
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 28th Sep

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