Digital assets and crypto-assets

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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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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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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
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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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
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
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
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Digital assets and crypto-assets content

Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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14th Sep
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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6th Sep
Q&As
Issues to consider when you need to access to a deceased person's inbox—Probate considerations (Part 2)Considerations in respect of the deceased...
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3rd Sep
Practice notes
Data protection principlesOn 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,...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 31st Aug
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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24th Aug
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 Aug
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 Aug
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 Aug
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 15th Aug
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 Aug
Precedents
General power of attorney to administer digital assetsTHIS POWER OF ATTORNEY is made on [date] by [name of donor] of [address of donor].1AppointmentI...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 15th Aug
Q&As
What rights and duties do executors have in respect of data stored on a computer owned by the deceased?The executor is likely to have the power to...
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15th Aug
Q&As
Does the GDPR apply to deceased estates?The EU General Data Protection Regulation (GDPR) comes into force in the UK on 25 May 2018 and it applies to...
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31st Jul
Q&As
Issues to consider when you need to access a deceased person's inbox—Intellectual property and technology considerations (Part 1)Who do the emails in...
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31st Jul
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 31st Jul
Precedents
Clause appointing digital executorsI appoint [full name of first executor] of [full address of first executor] and [full name of second executor] of...
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30th Jul
Precedents
Memorandum of digital assets[To my Attorney(s) named in my EPA/LPA dated ……..AND/ORTo the (Digital) Executor(s) of my Will dated ………]ItemAccess...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 30th Jul
Precedents
Privacy notice for trustees—UK GDPR compliantWe take your privacy very seriously. Please read this privacy notice carefully as it contains important...
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30th Jul
Precedents
Privacy notice for personal representatives—UK GDPR compliantWe take your privacy very seriously. Please read this privacy notice carefully as it...
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30th Jul
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

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