(A) understands basic English, and with the help of an interpreter, gave (B) instructions for a Will. (A) has said that she will struggle to read a Will in English. (B)...
A and B are the legal owners of a property situated in a EU state. They wish to execute a declaration of trust governed by English law stating that they hold the property...
A and B enter into a matrimonial settlement under which A acquires B’s interest in an investment property and B acquires A’s interest in the family home. The investment...
A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves the UK after the...
A couple were married in a legally registered ceremony in America and then several years later underwent a separate civil marriage ceremony in London. There are two...
A French born intestate deceased was domiciled and paid tax in the UK. The majority of their assets (all but £700) are held in France. Would income and CGT on the estate...
A is a beneficiary of Z’s estate and receives 40% of a property under Z’s will. A and B (spouse) purchase the remainder at 60% of the agreed probate value of the...
A lives in France and wishes to make a lifetime gift of part of their home in France to their minor grandchildren. Minors are unable to hold real estate in England under...
A non-resident trustee disposes of a UK residential property in the tax year 2017/18. The trust was settled by a UK domiciled settlor in 2002. How would any gains arising...
A non-UK trust (A) holds shares in company B, which itself owns a UK residential property. A has also made a loan to B, which is still outstanding. For the purposes of...
A owns a property which has an annex that can be lived in separately. A wishes to move out of the main house and live in the annex. A wishes to sell the main house to...
A property and affairs deputy wishes to sell overseas properties held by P but their deputyship order does not include authority to sell P’s property. Would an order by...
A purchased a property in the name of their child, B, in 1993. B occupied the property from the time of purchase and A had no use or enjoyment of the property until 2016,...
A testator established a testamentary nil rate band discretionary trust constituted by a debt secured over the testator’s interest in a house. The terms of the...
A testator makes an English law Will whilst resident and domiciled in the UK. If the testator later acquires a new domicile of choice and forms a same-sex marriage which...
A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim for spouse...
A trust holds a residential property which is let on commercial terms to Mr and Mrs X. The children of Mr and Mrs X all have a non-qualifying interest in possession in...
A trust owns two US Limited Liability Companies (LLCs). The LLCs jointly own a Scottish limited partnership (SLP) which holds UK situs assets. The SLP is going to...
A trust whose trustees are resident in India, has income and gains that are primarily taxable in India under the UK-India double taxation treaty. If the trustees make a...
A UK resident and domiciled settlor of a settlor interested trust is taxed on the income and gains of the trust and its underlying offshore company as they arise. Is the...
A UK-domiciled testator created a discretionary trust in their Will. The trustees are all non-UK resident. Is it possible for the trustees of the discretionary Will trust...
A, who died before 6 April 2017, left a life interest in their residential property to B, with remainder to B, C and D, who are all children of A. B dies and leaves the...
A, who is UK-domiciled, but tax resident in Thailand, made gifts of Thai-situs assets within the last seven years. If A loses their UK domicile before the expiry of seven...
The following Private Client practice note provides comprehensive and up to date legal information on Abolition of ordinary residence from 6 April 2013 and transitional...
The following Private Client practice note provides comprehensive and up to date legal information on Administration of trusts—foreign assets
The following Private Client practice note provides comprehensive and up to date legal information on Advantages and disadvantages of an offshore trust...
