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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
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
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 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
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—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
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
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
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
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Cross-border planning content

Practice notes
Jersey Wills for the non-domiciled testatorIntroductionIt is common for a person who is not domiciled in Jersey, but who has Jersey situs assets, to...
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5th Jun
Practice notes
Application for Jersey grant, resealing and estate administrationWhen a non-Jersey domiciled person dies leaving assets in Jersey with a value of over...
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5th Jun
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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5th Jun
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 5th Jun
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 5th Jun
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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5th Jun
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 5th Jun
Practice notes
Tax litigation in Malaysia—summaryTax auditsSelection of audit targetsIn Malaysia, taxpayers are required to determine their tax liabilities and...
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Produced in partnership with Adeline Wong, Jason Liang and Kellie Yap of Wong & Partners 5th Jun
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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5th Jun
Practice notes
Automatic exchange of information in MalaysiaIntroduction to automatic exchange of information in MalaysiaMalaysia is committed to implementing and...
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Produced in partnership with Adeline Wong, Istee Cheah and Lisa Yeoh of Wong & Partners 5th Jun
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 5th Jun
Practice notes
Taxation in Malaysia—summaryThis Practice Note produced in partnership with Adeline Wong, Istee Cheah and Justin Chong of Wong & Partners, Kuala...
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5th Jun
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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5th Jun
Practice notes
Will drafting—Islamic Wills (Shia)Every Muslim should deal with the distribution of their estate according to the principles of inheritance set by...
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5th Jun
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 5th Jun
Practice notes
Will drafting—applying the EU Succession RegulationOverviewRegulation (EU) No 650/2012 (the Succession Regulation) applies from 17 August 2015 across...
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Produced in partnership with Michael Wells-Greco and Sophie Hart of Charles Russell Speechlys 5th Jun
Practice notes
Application for Guernsey grant—checklistApplication for Grant of ProbateGuernsey domiciled testatorThe probate jurisdiction in Guernsey is...
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5th Jun
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 5th Jun
Practice notes
Succession laws in MalaysiaTwo main succession regimesGenerally, there are two main regimes for succession in Malaysia—one for non-Muslims and the...
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Produced in partnership with Adeline Wong and Istee Cheah of Wong & Partners 5th Jun
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 5th Jun

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