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
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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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
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
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 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
The Court of Protection Rules 2017 (COPR 2017), SI 2017/1035 were laid before Parliament on 30 October 2017 and came into force on 1 December 2017....
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9th Apr
Practice notes
New Practice Directions and, in some cases, replacements to the Court of Protection Rules 2007 have been made with effect from 1 July 2015. As a...
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9th Apr
Practice notes
Applications to the Court of Protection (the court) are governed by the Court of Protection Rules 2017 (COPR 2017) and the Court of Protection...
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9th Apr
Practice notes
For certain applications to the Court of Protection (the court), the applicant used to have to obtain permission to apply before they could commence...
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9th Apr
Q&As
Under the Court of Protection Rules 2017 (COPR 2017), SI 2017/1035, r 19.5(3), the Court of Protection has the power to order that a party may recover...
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Produced in partnership with Graham Stott of gunnercooke LLP 15th Mar
Q&As
Under section 18(1)(i) of the Mental Capacity Act 2005 (MCA 2005), the Court of Protection may authorise the execution of a Will for P, which, under...
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Produced in partnership with Graham Stott of gunnercooke LLP 15th Mar
Practice notes
Note that this Practice Note does not address specific practice alterations caused by the coronavirus (COVID-19) pandemic. These are addressed in...
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Produced in partnership with Alex Ruck Keene of 39 Essex Chambers 15th Mar
Practice notes
There are court fees and disbursements which will be payable by all applicants on making a new application to the court. In addition, fees are payable...
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15th Mar
Practice notes
The rules governing the service of documents in the Court of Protection are set out in Part 6 of the Court of Protection Rules 2017 (COPR 2017) and...
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15th Mar
Practice notes
This Practice Note considers when a litigation friend or an accredited legal representative (ALR) or other representative (known collectively as Rule...
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15th Mar
Practice notes
The Court of Protection Rules 2017 (COPR 2017) have the overriding objective of enabling the court to deal with a case justly and at proportionate...
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15th Mar
Practice notes
Once the application form has been issued, the next step is for copies to be served and to notify the person who lacks capacity (P) and other...
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15th Mar
Practice notes
IntroductionThis Practice Note sets out when decisions made by the Court of Protection can be reconsidered; how they can be appealed, and the basis...
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Produced in partnership with Alex Ruck Keene of 39 Essex Chambers 15th Mar
Practice notes
Practice Direction 9D—Application by currently appointed deputies, attorneys and donees in relation to P’s property and affairs (PD 9D), made under...
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Produced in partnership with Thomson Snell & Passmore 5th Mar
Precedents
Dear Dr [insert name of GP]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed deputy] and understand that the above...
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14th Feb
Precedents
Dear Dr [insert name of GP]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed deputy] and understand that the above...
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14th Feb
Q&As
A deputy’s general authority in respect of P’s property and affairs should extend to investigating any claim and entering negotiations as the Court of...
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Produced in partnership with Graham Stott of gunnercooke LLP 5th Feb
Q&As
Practice Direction 19B (PD 19B) of the Court of Protection Rules 2017, SI 2017/1035, deals with fixed costs that can be claimed by solicitors acting...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 5th Feb

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