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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 Foreign jurisdictions content

Practice notes
E-signatures—jurisdictional guideThis guide sets out how e-signatures are used in various international jurisdictions. The table provides a...
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Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal 20th Sep
Practice notes
Execution of contracts—jurisdictional guideThis guide sets out the requirements for executing simple contracts in various international jurisdictions....
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Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal. 20th Sep
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
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
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
Isle of Man trustsFor general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man.Legal frameworkIsle...
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Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC 16th Aug
Practice notes
Cayman Islands trusts—key features of Cayman Islands trusts lawThis Practice Note provides guidance on Cayman Islands trusts. For general information...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
BVI trusts—key features of BVI trusts lawThis Practice Note provides guidance on British Virgin Islands (BVI) trusts. For general information about...
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15th Aug
Practice notes
Guernsey trustsFor general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust...
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Produced in partnership with Gavin Ferguson of Ogier 15th Aug
Practice notes
BVI trusts—jurisdictional background and legal frameworkThis Practice Note provides an introduction to the British Virgin Islands (BVI) in the context...
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Produced in partnership with Mourant Ozannes 15th Aug
Practice notes
Cayman Islands trusts—types of trusts and practical applicationMost common types of trustsDiscretionary trustsA discretionary trust generally provides...
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Produced in partnership with Mourant Ozannes and Carey Olsen 31st Jul
Practice notes
BVI Wills for non-BVI domiciled personsThis Practice Note is produced in partnership with Marcus Leese of Ogier Guernsey and Wisdom Hon of Ogier Hong...
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31st Jul
Practice notes
BVI/Cayman Islands trusts comparisonBritish Virgin IslandsCayman IslandsEnglish law/equityApplied by the courts save to the extent modified by British...
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Produced in partnership with Mourant Ozannes and Carey Olsen 31st Jul
Practice notes
Guernsey foundationsThe foundation is originally a civil law concept and, unlike the common law trust, a creature of statute. This Practice Note is a...
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Produced in partnership with Gavin Ferguson of Ogier 31st Jul
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 31st Jul
Practice notes
Jersey trustsFor general information on Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].Legal frameworkThe legal...
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Produced in partnership with Mr David Dorgan 31st Jul
Practice notes
BVI trusts—types of trusts and practical applicationThis Practice Note provides guidance on British Virgin Islands (BVI) trusts.For general...
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Produced in partnership with Mourant Ozannes 31st Jul
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 31st Jul

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