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...
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...
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...
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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...
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...
Coronavirus (COVID-19): HMRC has published guidance regarding the relaxation of rules requiring public access to conditionally exempt property during...
Coronavirus (COVID-19): HMRC has published guidance regarding the relaxation of rules requiring public access to conditionally exempt property during...
STOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance in Lieu cases where the 36% reduced rate of Inheritance Tax...
What is a strict settlement?A strict settlement is a settlement of land falling under the Settled Land Act 1925 (SLA 1925).Some strict settlements are...
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Scottish Law
