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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 Companies content

Practice notes
Protection of minority members—a quick guideA minority member in a company does not have much power to influence its management or any majority...
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10th Sep
Practice notes
Directors' duties—nature, scope, interpretation and applicationDirectors are the agents of a company who manage its day-to-day business and owe a...
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1st Sep
Q&As
What issues (tax and non-tax) need to be considered if a majority shareholder wishes to leave their shareholding on a qualifying interest in...
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16th Aug
Q&As
Can a negligible value claim under section 24(4) of the Taxation of Chargeable Gains Act 1992 be made in respect of an irrecoverable loan from a...
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16th Aug
Q&As
What is the Business Property Relief position with regard to running a business on land owned personally by the sole shareholder?Business Property...
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Produced in partnership with Ward Hadaway 15th Aug
Practice notes
Resignation of a company secretaryThis practice note focuses on how a company secretary of a public company (as defined) or a private company (as...
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12th Aug
Practice notes
Class rights and variation of class rightsA company having a share capital may have separate classes of shares. As a general rule, a type of share...
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12th Aug
Practice notes
Share capital and its maintenanceA company’s share capital comprises the number of shares it has issued and allotted to shareholders at any given...
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12th Aug
Practice notes
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
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12th Aug
Practice notes
Different classes of share capitalThis Practice Note considers the nature of shares in a company and the classes into which they can be divided. If a...
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12th Aug
Practice notes
Removal of a company secretaryThis Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined)...
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12th Aug
Practice notes
Appointment of a company secretaryThis Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as...
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12th Aug
Practice notes
Appointment, retirement and resignation of a directorThis Practice Note focuses on the law and practice relating to the appointment of directors and...
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12th Aug
Practice notes
Incorporating a companyCoronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative procedures have...
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12th Aug
Q&As
Can a private company be incorporated with only redeemable shares as its share capital?Pursuant to the Companies Act 2006 (CA 2006), a limited company...
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Produced in partnership with Louise Wolfson 12th Aug
Q&As
Where all of the shareholders of a company die and it is not possible to ascertain who died last, who will be deemed to have died last?The Companies...
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12th Aug
Q&As
Where shares are held on trust, how can the trustees ensure that both the legal and equitable title to the shares are transferred to a purchaser?We...
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31st Jul
Q&As
Do company directors have to be resident in the country in which the company is registered?Different countries have varying company law requirements...
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31st Jul

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