Trusts and divorce

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Practice notes
Trust disputes—breach of trustIt is a fact of life that beneficiaries and trustees fall out. Often this is due to misunderstandings but occasionally...
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19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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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
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 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
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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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
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
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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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
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May

Most recent Trusts and divorce content

Q&As
Following a divorce, do both parents (both holding parental responsibility) have a right to information regarding a trust of which their child is a...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun
Q&As
In what scenarios could a voluntary settlement over matrimonial property containing the wording ‘this settlement is intended to be irrevocable’ be...
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Produced in partnership with Graham Stott of gunnercooke LLP 5th Jun
Practice notes
Trusts—using trusts or property law in financial proceedingsIn addition to the court’s power to vary a trust that is a nuptial settlement within the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts—trustees in financial proceedingsWhat is a trustee?Trustees hold the legal title to the trust assets and control and manage them for the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts within financial proceedings—enforcementThe enforceability of any financial order should be considered at the outset of a case involving...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts—variation of a nuptial settlementA nuptial settlement is a settlement for the benefit of one or both of the parties or their children, created...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts in financial proceedings—evidence and procedureCoronavirus (COVID-19): Guidance has been issued, including by the President of the Family...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Introduction to trusts within financial proceedingsTrusts arrangements are increasingly popular with, for example, foreign individuals who live in the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun

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