Forms of business vehicle

View Private Client by content type:

Latest Private Client News

Featured Private Client content

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...
Read More >
19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
Read More >
19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
19th May

Most recent Forms of business vehicle content

Practice notes
Tax consequences for close companiesSummary of tax considerationsThe concept of a close company is intended to capture those companies that are...
Read More >
6th Sep
Practice notes
IHT and close companiesWhen looking at the definition of chargeable transfers and transfers of value in the Inheritance Tax Act 1984 (IHTA 1984), it...
Read More >
Produced in partnership with Katya Vagner of PwC 6th Sep
Q&As
Can a company registered in Germany be a corporate trustee of a charitable incorporated organisation (CIO)?For information on charitable incorporated...
Read More >
2nd Sep
Practice notes
Forms of business vehicle—fundamentalsIt is important that the most appropriate form of vehicle is chosen to carry on a business; the choice of...
Read More >
2nd Sep
Practice notes
Tax influences on choice of business vehicleFORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Act 2021 provides that the corporation tax...
Read More >
15th Aug
Practice notes
Forms of business vehicle—tax summaryFORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Act 2021 provides that the corporation tax rate...
Read More >
15th Aug
Practice notes
Unlimited companiesWhat is an unlimited company?An unlimited company is a private company whose members are not limited in their liability to...
Read More >
12th Aug
Practice notes
Community interest companiesCoronavirus (COVID-19): Following the COVID-19 outbreak, guidance has been issued by the Office of the Regulator of...
Read More >
12th Aug
Practice notes
Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
Read More >
12th Aug
Practice notes
Charitable incorporated organisationsFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
Read More >
12th Aug
Practice notes
Unincorporated associationsWhat is an unincorporated association?An unincorporated association:•is an organisation formed when two or more persons...
Read More >
12th Aug
Q&As
Can a trust over policy proceeds be implied when trust documentation was not completed?Case studyWhere shareholders of a private company had an...
Read More >
1st Aug

Popular documents