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Practice notes
Trust Registration Service (TRS)Background to the Trust Registration Service (TRS)HMRC's online Trust Registration Service (TRS) was designed to...
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16th Nov
Practice notes
Statutory residence test—split year treatmentThe UK’s first formal tax residency test for individuals known as the statutory residence test or SRT...
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Produced in partnership with Lisa Spearman of Mercer & Hole 16th Nov
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 Pete Murrin of Turcan Connell 16th Nov
Practice notes
Applications under the Variation of Trusts Act 1958The Variation of Trusts Act 1958 (VTA 1958) gives the court the jurisdiction to approve variations...
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Produced in partnership with Edward Reed and Charlotte Kynaston of Macfarlanes 16th Nov
Practice notes
Trust disputes—asset tracingIn some circumstances a beneficiary will want to recover a specific asset. Tracing as a remedy will be the preferred...
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16th Nov
Practice notes
Company donationsThe key legislation setting out charitable donations relief for companies is enshrined within Part 6 of the Corporation Tax Act 2010...
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Produced in partnership with Jacqui Lazare of Clarke Willmott 16th Nov
Practice notes
Deputyship returns and accountsFor all those appointed by the Court of Protection to act as a deputy for property and financial affairs or health and...
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Produced in partnership with Patricia Wass, Holly Miéville-Hawkins and Nikki Bedford of Enable Law, part of the Foot Anstey LLP group 16th Nov
Practice notes
Charities and the relief of povertyFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14...
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16th Nov
Practice notes
Characterisation of trust distributions for tax purposesThe tax treatment of a distribution from a trust in the hands of the recipient is determined...
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16th Nov
Practice notes
Public Guardian and Court of Protection fees and fixed costsFees for applications to the Office of the Public GuardianThe fees to be paid in respect...
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16th Nov
Precedents
CGT—letter—election of main residence—principal private residence (PPR) relief—trustee(s) and individual beneficiaryHM Revenue and Customs [Insert...
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16th Nov
Practice notes
CGT—hold-over relief for trusts and individualsWhere an asset is acquired or disposed of otherwise than at arm’s length (ie there is a gift or a...
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Produced in partnership with Paul Davies of Clarke Willmott 16th Nov
Precedents
Beneficiary receipt on final distribution of trustI, [beneficiary], acknowledge that today I received from [names of trustees] the trustees of [insert...
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16th Nov
Precedents
Court of Protection—Position StatementCase No. [insert][IN THE COURT OF PROTECTION][IN THE MATTER OF THE MENTAL CAPACITY ACT 2005][IN THE MATTER OF...
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16th Nov
Precedents
Deed of revocation of ordinary power of attorneyThis Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed...
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16th Nov

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