Digital assets and crypto-assets—trusts, tax and compliance

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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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19th May
Practice notes
Trustees—dutiesNature of dutiesThe difference between a duty and a power is:•the performance of a duty is obligatory•powers are to a greater or lesser...
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19th May
Practice notes
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Practice notes
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 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...
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Produced in partnership with Emma Holland of Stewarts Law 19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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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
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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
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
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...
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19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May

Most recent Digital assets and crypto-assets—trusts, tax and compliance content

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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5th 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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1st Aug
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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31st Jul
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 31st Jul
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 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
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 31st Jul
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 31st Jul
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 31st Jul
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 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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