Capacity

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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 14th Oct
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 13th Oct
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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26th Sep
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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26th Sep
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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26th Sep
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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26th Sep
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 26th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep

Most recent Capacity content

Practice notes
On 1 April 2007, sections 42 and 43 of the Mental Capacity Act 2005 (MCA 2005) came into force. Between them these sections brought into operation a...
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25th Sep
Practice notes
Mental capacity is the ability to perform a specific juristic act by understanding and making a decision to do something that has legal consequences...
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25th Sep
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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25th Sep
Practice notes
Solicitors must consider the mental capacity of their clients in everything they do. The consideration of such capacity will occur where:•there is a...
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26th Sep
Practice notes
Solicitors are not expected to be able to make a clinical diagnosis of a person's mental state but there are a number of tests and assessments that...
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26th Sep
Precedents
I [insert name]of [insert address]born on [insert date of birth]Authorise:•my solicitor [insert name] of [insert addre...
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26th Sep
Precedents
[insert name and address of GP][insert date]Dear Dr [insert name of GP][insert full name, address and date of birth of client]I have been consulted by...
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26th Sep
Practice notes
In order to make a valid Will, the testator must satisfy a capacity test on two separate occasions:•when they give instructions for the drafting of...
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26th Sep
Practice notes
Lasting powers of attorneyLasting powers of attorney (LPAs) were created by the Mental Capacity Act 2005 (MCA 2005) and, apart from the fact that the...
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26th Sep
Practice notes
Questions of capacity to marry, cohabit, have sexual relations and agree to the use of contraception are clearly highly sensitive and personal issues...
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26th Sep
Q&As
Section 89(4A) of the Inheritance Tax Act 1984 (IHTA 1984) and Schedule 1A to the Finance Act 2005 set criteria for a trust beneficiary to qualify as...
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28th Sep
Q&As
Under section 1 of the Mental Capacity Act 2005 (MCA 2005) there is a presumption that a person has capacity unless proved otherwise. The test as set...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 28th Sep
Q&As
Section 9(2)(c) of the Mental Capacity Act 2005 (MCA 2005) provides that for a lasting power of attorney (LPA) to be created, the donor must have...
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28th Sep
Q&As
The duties of an attorney under a lasting power of attorney (LPA) are set out in the Mental Capacity Act 2005 (MCA 2005) and under the general law of...
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28th Sep
Q&As
It is important to consider the rights of the tenant, the common law and statutory assumption of capacity and the formal tests for mental capacity...
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29th Sep
Practice notes
This Practice Note considers the approach taken by the family courts in relation to issues of capacity and how capacity may be assessed including...
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21st Oct

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