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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
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
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
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
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
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
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
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—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

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 5th Jun
Practice notes
Administration of estates—foreign assetsCommon law and civil law principles affecting foreign estatesPersonal representatives (PRs) will come across...
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5th Jun
Practice notes
Resealing of foreign grantsWhere the deceased died domiciled in a country to which the Colonial Probates Act 1892 (CPA 1892) and the Colonial Probates...
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5th Jun
Practice notes
Recognition of grants and confirmations within the UKFor probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern...
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5th Jun
Practice notes
Entitlement to a grant for a non-domiciled testatorDeceased domiciled outside England and WalesA grant issued in England and Wales will be necessary...
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5th Jun
Practice notes
Administration of estates—non-domiciled individualsPersonal representatives (PRs) will come across cross-border estates in the context of the deceased...
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5th Jun
Practice notes
Recognition of overseas marriage or civil partnershipIn contrast to the recognition of overseas divorce or dissolution of civil partnership, the...
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5th Jun
Practice notes
Execution of deeds—jurisdictional guideThis guide sets out the requirements for executing deeds in various international jurisdictions. The table...
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Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 4th Jun
Practice notes
The distribution of an estate under Islamic law can be quite complex, and this flowchart sets out both the main steps to be undertake...
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25th Sep

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