Explore the global dimensions of private client practice with a focus on international matters. Gain valuable knowledge on cross-border estate planning, tax implications, and regulatory compliance to adeptly manage your clients' international assets and interests.
Private Client analysis: This analysis examines the High Court’s approval of trustees’ proposed exercise of a power of advancement to address...
Private Client analysis: In Fairweather v AG, the Court of Protection refused to dispense with service of a statutory Will application on an estranged...
Local Government analysis: In this case, the High Court declared a local council’s approach to arranging respite care for a person with eligible...
The Department of Health and Social Care (DHSC) has written to Baroness Casey of Blackstock to provide an update on progress against the initial...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts part or all of the gain realised on the disposal of an individual’s dwelling-house from capital gains tax (CGT) if the dwelling–house has been their
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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