Decision making in respect of health and welfare

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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 9th Nov
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 9th Nov
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 Jovana Nedeljkov of Bankside Chambers 9th Nov
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 9th Nov
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
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 9th Nov
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 9th Nov
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 9th Nov

Most recent Decision making in respect of health and welfare content

Practice notes
Safeguarding issues frequently underpin or arise in welfare proceedings in the Court of Protection and this Practice Note addresses how such issues...
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Produced in partnership with Alex Ruck Keene of 39 Essex Chambers 10th Nov
Practice notes
BREXIT IMPACT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK...
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Produced in partnership with Alex Ruck Keene of 39 Essex Chambers 9th Nov
Practice notes
Note that this Practice Note does not address specific practice alterations caused by the COVID-19 pandemic. These are addressed in Practice Note:...
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Produced in partnership with Alex Ruck Keene of 39 Essex Street Chambers 9th Nov
Practice notes
Note that this Practice Note does not address specific practice alterations caused by the COVID-19 pandemic. These are addressed in this Practice...
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Produced in partnership with Alex Ruck Keene of 39 Essex Chambers. 30th Oct
Q&As
A child arrangements order (CAO) is an order made under section 8 of the Children Act 1989 (ChA 1989) that provides:•with whom a child is to live,...
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28th Sep
Practice notes
A fact-finding hearing will be required in some welfare cases in the Court of Protection to resolve contested factual issues in the proceedings.When...
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26th Sep
Practice notes
Note that this Practice Note addresses only English law. Following devolution there are now differences between the English and Welsh rules on many...
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25th Sep
Practice notes
Medical treatment of those without capacity to consentGenerally, it is the patient's (P’s) consent which makes invasive medical treatment lawful....
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25th Sep

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