Cross-border philanthropy

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Practice notes
Trust disputes—action for breach of trustBreach of trustBeneficiaries may consider proceedings either to restore a trust fund or obtain compensation...
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19th May
Practice notes
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law 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...
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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,...
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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...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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...
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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...
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19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
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19th May
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 Peter Murrin of Turcan Connell 19th May

Most recent Cross-border philanthropy content

Practice notes
Charitable purposes—quick guideFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
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16th Jul
Practice notes
Essentials of a charityFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September...
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16th Jul
Practice notes
Foreign charitable trusts and other foreign charitiesFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law...
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12th Jul
Practice notes
Charities and money laundering offencesCharities are as susceptible to money laundering 'attacks' as any other organisation. It is essential that...
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22nd Jun
Practice notes
Cross-border inheritance tax issuesThis Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and...
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Produced in partnership with Richard Frimston and Andrew Godfrey of Russell-Cooke Solicitors 5th Jun
Practice notes
Cross-border philanthropy—summaryPhilanthropy is a key element of the wealth plan of many ultra-high-net-worth individuals and their families...
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5th Jun
Practice notes
Charities and the Bribery Act 2010At first sight it may seem incongruous to link charities with bribery but all organisations, since the Bribery Act...
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5th Jun
Practice notes
Charitable Gift Aid donationsGift Aid donations to a charity are an essential part of their income but the tax repayment advantage that they offer can...
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5th Jun
Practice notes
Charities and inheritance taxGenerally inheritance tax (IHT) and charities mean a reduction in the IHT that an estate would pay but there are...
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5th Jun
Practice notes
IHT—reduced (36%) rate for estates leaving 10% or more to charityOn death, a person is treated as having made a transfer of value equal to the value...
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Produced in partnership with Katya Vagner of PwC 5th Jun
Practice notes
Tax treatment of a charityThe tax treatment of a charityCharities are not exempt from taxation, but they do benefit from a number of specific tax...
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5th Jun
Practice notes
Charities—capital gains taxUPDATE: In his 2015 Budget, the Chancellor indicated changes to the CGT regime. The Budget did not indicate that these...
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5th Jun
Practice notes
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
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5th Jun

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