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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...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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
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...
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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,...
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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
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...
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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...
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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...
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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...
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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...
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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,...
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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...
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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

Most recent Cross-border planning content

Practice notes
Recognition of overseas divorce or dissolution of civil partnership11pm (GMT) on 31 December 2020 marked the end of the Brexit...
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10th Sep
Practice notes
Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...
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6th Sep
Practice notes
Cross-border planning—same sex marriage and civil partnershipsInteraction of matrimonial and other lawsMarriage can affect the rights of the parties...
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Produced in partnership with Richard Frimston and Helen Tulloch of Russell-Cooke Solicitors LLP 3rd Sep
Practice notes
International issues relating to the protection of vulnerable adultsCross-border issues arise whenever someone holds assets in more than one...
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18th Aug
Practice notes
Mixed domicile spouses and civil partnersSection 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an unlimited exemption from inheritance tax...
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16th Aug
Practice notes
UK-France estate planning—introductionTax domicile (domicile fiscal)Individuals are subject to French tax on a worldwide basis where their domicile...
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Produced in partnership with Patrick Delas of Russell-Cooke 16th Aug
Practice notes
Forced heirship and succession lawWhich succession laws apply will be decided differently by different jurisdictions depending on the connecting...
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Produced in partnership with Richard Frimston, Andrew Godfrey and Patrick Malone of Russell-Cooke Solicitors 16th Aug
Practice notes
Guernsey Wills for non-Guernsey domiciled testatorsLegal frameworkWhile it is not a legal requirement to obtain a grant of probate in Guernsey in...
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16th Aug
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 16th Aug
Practice notes
Administration of trusts—foreign assetsIncreasingly, UK trustees hold foreign assets as part of trust property. This may be because:•they have been...
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16th Aug
Practice notes
Cross-border post-death planningThis Practice Note summarises the issues that need to be considered when personal representatives wish to undertake...
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Produced in partnership with Richard Frimston of Russell-Cooke Solicitors 16th Aug
Practice notes
Cayman Islands Wills for non-Cayman Islands domiciled personsThis Practice Note was produced in partnership with Anthony Partridge of Ogier, Cayman...
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16th Aug
Practice notes
UK-US estate planning—introductionUK practitioners will come across situations whereby complex US and UK tax issues arise for estates of decedents who...
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Produced in partnership with Martin Scullion, Director at Buzzacott LLP 16th Aug
Practice notes
Foreign gift and estate tax—summaryConflict of laws and taxThe fact that different states may use common law domicile, deemed domicile, applicable...
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Produced in partnership with Rebecca Fisher and Andrew Godfrey of Russell-Cooke Solicitors 16th Aug
Practice notes
Unilateral relief—UK IHTUnilateral relief may be available as a credit against UK inheritance tax (IHT) where a tax of a character similar to IHT has...
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Produced in partnership with Andrew Godfrey and Yousafa Hazara of Russell-Cooke Solicitors LLP 16th Aug
Practice notes
Use of foreign WillsMany individuals have international connections that need to be considered when advising on succession planning. For example, they...
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Produced in partnership with Russell-Cooke 15th Aug
Practice notes
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
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15th Aug
Practice notes
APR and BPR on foreign propertyBroadly speaking, UK inheritance tax (IHT) is payable on lifetime transfers or on death on any foreign assets owned by...
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Produced in partnership with Andrew Godfrey and Jenny Cooper of Russell-Cooke Solicitors 15th Aug
Practice notes
UK resident trusts—foreign incomeConversion into sterlingIt is a basic rule that, in order to calculate the UK tax, all income and gains must be...
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Produced in partnership with Paul Davies of Clarke Willmott 15th Aug
Q&As
If the trustees of a Jersey law trust appoint some of the trust assets on trusts governed by English law, what perpetuity period would apply to the...
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15th Aug

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