Digital assets and crypto-assets

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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 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
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
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
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
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 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
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
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
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
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 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
A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...
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9th Nov
Practice notes
CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...
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9th Nov
Practice notes
What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
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9th Nov

Most recent Digital assets and crypto-assets content

Practice notes
UK GDPR—the basicsThis Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also...
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16th May
Practice notes
Trustees and data protection—part twoThis Practice Note should be read alongside Practice Note: Trustees and data protection—part one. It considers...
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Produced in partnership with Alan Baker and Owen O'Rorke of Farrer & Co 16th May
Practice notes
Introduction to cryptoassets and blockchain for Private ClientThis Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are...
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Produced in partnership with James Brockhurst of Forsters 16th May
Practice notes
The General Data Protection Regulation (GDPR)—Private Client-Q&AsBREXIT: The Retained Regulation (EU) 2016/679 (UK GDPR) regime will replace the...
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Produced in partnership with Peter Wright of Digital Law 16th May
Practice notes
Trustees and data protection—part oneThis Practice Note is the first of two Practice Notes covering the data protection regime and its application to...
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Produced in partnership with Alan Baker and Owen O'Rorke of Farrer & Co 16th May
Practice notes
Digital assets on incapacity and deathDigital assets can survive incapacity or death. Anyone who owns a digital device or has an online account should...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings, Erin Hitchens of XXIV Old Buildings and Robert Avis of Charles Russell Speechlys 16th May
Practice notes
The risks of cryptoassets from a financial crime, money laundering and terrorist financing perspectiveWhat are cryptoassets?One of the hurdles in...
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15th May
Practice notes
Taxation of cryptoassetsThis Practice Note is about the UK tax treatment of cryptoassets, which is used in this Practice Note as a generic term for...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 15th May
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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11th May
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 11th May
Precedents
THIS POWER OF ATTORNEY is made on [date] by [name of donor] of [address of donor].1AppointmentI appoint [[name of attorney] of [address of attorney]...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 11th May
Precedents
[To my Attorney(s) named in my EPA/LPA dated ……..AND/ORTo the (Digital) Executor(s) of my Will dated ………]ItemAccess information—eg email address,...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 6th Apr
Precedents
I appoint [full name of first executor] of [full address of first executor] and [full name of second executor] of [full address of second executor]...
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6th Apr
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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24th Mar
Precedents
We take your privacy very seriously. Please read this privacy notice carefully as it contains important information on who we are and how and why we...
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8th Mar
Precedents
We take your privacy very seriously. Please read this privacy notice carefully as it contains important information on who we are and how and why we...
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8th Mar
Q&As
The EU General Data Protection Regulation (GDPR) comes into force in the UK on 25 May 2018 and it applies to persons/organisations that handle...
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22nd Jan
Q&As
The executor is likely to have the power to access the deceased’s computer pursuant to their powers and duties as administrator, including those set...
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29th Nov
Q&As
Who do the emails in the inbox belong to?The court considered this question in the recent case of Fairstar Heavy Transport NV v Adkins where a...
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29th Nov
Q&As
Considerations in respect of the deceased person's estateAlthough there are certain assets which do not require a grant of probate or...
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29th Nov

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