International

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 International content

Practice notes
Choice of law in foreign accident claimsNOTE: The UK's departure from the EU has implications for practitioners considering applicable law. See...
Read More >
Produced in partnership with Sue Brown. Updated in partnership with Andrew Wilson. 16th Sep
Practice notes
Jurisdiction in EU related accident claims—proceedings issued before 1 January 2021NOTE: This Practice Note considers the European jurisdictional...
Read More >
16th Sep
Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
Read More >
Produced in partnership with Michael McGowan 16th Sep
Practice notes
EEA nationals: rights of entry and residence [Archived]ARCHIVED: this Practice Note is no longer maintained as it covers the implementation of EU free...
Read More >
15th Sep
Practice notes
Offences under the Money Laundering Regulations 2017 (MLR 2017)Power to make money laundering regulations post BrexitPost IP completion date, the...
Read More >
Produced in partnership with Michael Potts of PCB Byrne 15th Sep
Practice notes
Recognition of overseas divorce or dissolution of civil partnership11pm (GMT) on 31 December 2020 marked the end of the Brexit...
Read More >
10th Sep
Practice notes
Execution of contracts—jurisdictional guideThis guide sets out the requirements for executing simple contracts in various international jurisdictions....
Read More >
Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal. 10th Sep
Practice notes
E-signatures—jurisdictional guideThis guide sets out how e-signatures are used in various international jurisdictions. The table provides a...
Read More >
Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal 10th Sep
Practice notes
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
Read More >
10th Sep
Practice notes
Illegal workers—civil and criminal sanctionsCoronavirus (COVID-19): This Practice Note is updated to take account of changes relating to the...
Read More >
7th Sep
Practice notes
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
Read More >
Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 7th Sep
Practice notes
Enablers of offshore tax evasion—civil sanctionsIntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in...
Read More >
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 6th Sep
Practice notes
Offshore tax evaders—criminal offencesBackground to the strict liability offences for offshore tax evadersThe government’s strategy for tackling...
Read More >
Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 6th Sep
Practice notes
Criminal Finances Act 2017—progress through Parliament [Archived]ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage...
Read More >
6th Sep
Q&As
What are the differences between the two proposed corporate offences involving the facilitation of tax evasion, who can commit the offences and what...
Read More >
Produced in partnership with James Brockhurst of Gowling WLG 6th Sep
Practice notes
Money Laundering Directive 4 (MLD4)—essentials MLD4, MLD5 and related EU measuresThe Fourth Money Laundering Directive (EU) 2015/849 (MLD4) was...
Read More >
6th Sep
Practice notes
The risks of cryptoassets from a financial crime, money laundering and terrorist financing perspectiveWhat are cryptoassets?One of the hurdles in...
Read More >
6th Sep
Q&As
Are there any disguised remuneration consequences of leaving shares to an employee under a Will?This Q&A considers whether the provisions set out in...
Read More >
Produced in partnership with Christopher Snell of New Square Chambers 6th Sep
Q&As
What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas...
Read More >
6th Sep

Popular documents