Practice and procedure

View Private Client by content type:

Latest Private Client News

Featured Private Client content

Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
Read More >
19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
Read More >
Produced in partnership with Emma Holland of Stewarts Law 19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
Read More >
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...
Read More >
Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
19th May
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
Read More >
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...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Read More >
19th May

Most recent Practice and procedure content

Q&As
Does the restriction in section 36(9) of the Trustee Act 1925 (TA 1925) (requiring the Court of Protection’s approval before an incapacitated trustee...
Read More >
Produced in partnership with Graham Stott of 3 Paper Buildings 20th Jul
Practice notes
Litigation friends and Rule 1.2 representatives in the Court of ProtectionThis Practice Note considers when a litigation friend or an accredited legal...
Read More >
8th Jun
Q&As
Having already applied to the Court of Protection to appoint a deputy, is there a further application that needs to be made to allow for the sale of...
Read More >
6th Jun
Q&As
I have a hearing coming up in the Court of Protection. Is it possible for this hearing to proceed as a telephone hearing?The Vice-President of the...
Read More >
6th Jun
Q&As
How does the Court of Protection fix costs for applications for the appointment of a deputy for health and welfare?The rules governing costs in the...
Read More >
6th Jun
Q&As
Is there a restriction on how much a solicitor can charge a Court of Protection deputy in relation to the sale of a complex leasehold property?We...
Read More >
5th Jun
Q&As
Is a deputy required to apply to the Court of Protection for specific authority to enter into negotiations and settle a claim without the need to...
Read More >
Produced in partnership with Graham Stott of gunnercooke LLP 5th Jun
Q&As
Can capacity assessments be undertaken remotely by video?The Vice-President of the Court of Protection, Mr Justice Hayden, has issued guidance for...
Read More >
5th Jun
Q&As
Where the sister of ‘P’ wishes to apply to the Court of Protection for an order authorising the execution of a statutory Will on behalf of P, does the...
Read More >
5th Jun
Q&As
Can I submit an application for a statutory will to the Court of Protection, where P is not domiciled in the UK?The international jurisdiction of the...
Read More >
5th Jun

Popular documents