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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
IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...
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Produced in partnership with Katya Vagner of PwC 19th May
Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 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—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 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
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
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
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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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
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
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
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
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
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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19th May

Most recent Cross-border planning content

Q&As
Which Will clause can be used to incorporate a testator’s choice of law under the EU Succession Regulation (EU) No 650/2012 in an England & Wales...
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5th Jun
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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5th Jun
Q&As
Given that habitual residence (under Regulation (EU) No 650/2012) determines the succession law that applies, should declarations of domicile still be...
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5th Jun
Q&As
Will the European Succession Regulation (Brussels IV) apply in St. Barthelemy?We refer you to Practice Note: Will drafting—applying the EU Succession...
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5th Jun
Q&As
If a Scottish confirmation certificate is obtained by the executor for a deceased's estate, does this allow them to administer the estates assets that...
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Produced in partnership with Oliver Auld of Charles Russell Speechlys LLP 5th Jun
Q&As
Is it possible for an attorney under a foreign lasting power of attorney to deal with the donor’s English assets under the foreign power?You have...
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5th Jun
Q&As
Can a Scottish Will be proved in England if the deceased was resident in England at death and there are no Scottish assets?The key factor in...
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5th Jun
Q&As
What are the UK tax implications of a Spanish property passing under the Will of a UK resident?We have assumed that the deceased was domiciled in a...
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5th Jun
Q&As
How is the situs of a moveable asset (such as a chattel) determined for the purposes of inheritance tax (IHT)? If the chattel is physically located...
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5th Jun
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 5th 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

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