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Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

The following Pensions news provides comprehensive and up to date legal information on Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

Administration of estates; Beddoe relief granted to executor

The following Private Client news provides comprehensive and up to date legal information on Administration of estates; Beddoe relief granted to executor

No costs protection after late withdrawal of Will challenge (Goodwin v Avison)

The following Wills & Probate news provides comprehensive and up to date legal information on No costs protection after late withdrawal of Will challenge (Goodwin v Avison)

HMRC settles US$1bn General Electric tax fraud lawsuit

The following Private Client news provides comprehensive and up to date legal information on HMRC settles US$1bn General Electric tax fraud lawsuit

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

Beddoe applications

Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

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...

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...

Precedents

Partial deed of revocation of lasting power of attorney

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...

19th May

Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...

19th May

Practice notes

Trustees—statutory powers of trustees

Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...

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?

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...

19th May

Practice notes

Creation of trusts—blind trusts

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...

Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May

Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...

19th May

Practice notes

Relief for income tax losses

Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...

19th May

Practice notes

Assessment for residential accommodation

Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...

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?

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...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May

Practice notes

Capacity to litigate

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...

19th May

Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...

19th May

Practice notes

Costs and expenses in the Court of Protection

Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...

19th May

Practice notes

Acceptance in Lieu scheme and other heritage property reliefs

Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...

19th May

Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...

19th May

Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...

19th May

Practice notes

Trust disputes—court jurisdiction and procedure

Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...

19th May

Most recent Foreign jurisdictions content

Practice notes

E-signatures—jurisdictional guide

E-signatures—jurisdictional guideThis guide sets out how e-signatures are used in various international jurisdictions. The table provides a...

Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal 20th Sep

In-house

Practice notes

Execution of contracts—jurisdictional guide

Execution of contracts—jurisdictional guideThis guide sets out the requirements for executing simple contracts in various international jurisdictions....

Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal. 20th Sep

In-house

Practice notes

UK-France estate planning—introduction

UK-France estate planning—introductionTax domicile (domicile fiscal)Individuals are subject to French tax on a worldwide basis where their domicile...

Produced in partnership with Patrick Delas of Russell-Cooke 16th Aug

Practice notes

Guernsey Wills for non-Guernsey domiciled testators

Guernsey Wills for non-Guernsey domiciled testatorsLegal frameworkWhile it is not a legal requirement to obtain a grant of probate in Guernsey in...

16th Aug

Practice notes

Cayman Islands Wills for non-Cayman Islands domiciled persons

Cayman Islands Wills for non-Cayman Islands domiciled personsThis Practice Note was produced in partnership with Anthony Partridge of Ogier, Cayman...

16th Aug

Practice notes

Isle of Man trusts

Isle of Man trustsFor general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man.Legal frameworkIsle...

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 law

Cayman Islands trusts—key features of Cayman Islands trusts lawThis Practice Note provides guidance on Cayman Islands trusts. For general information...

Produced in partnership with Mourant Ozannes and Carey Olsen 16th Aug

Practice notes

UK-US estate planning—introduction

UK-US estate planning—introductionUK practitioners will come across situations whereby complex US and UK tax issues arise for estates of decedents who...

Produced in partnership with Martin Scullion, Director at Buzzacott LLP 16th Aug

Practice notes

BVI trusts—key features of BVI trusts law

BVI trusts—key features of BVI trusts lawThis Practice Note provides guidance on British Virgin Islands (BVI) trusts. For general information about...

15th Aug

Practice notes

Guernsey trusts

Guernsey trustsFor general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust...

Produced in partnership with Gavin Ferguson of Ogier 15th Aug

Practice notes

BVI trusts—jurisdictional background and legal framework

BVI trusts—jurisdictional background and legal frameworkThis Practice Note provides an introduction to the British Virgin Islands (BVI) in the context...

Produced in partnership with Mourant Ozannes 15th Aug

Q&As

A lives in France and wishes to make a lifetime gift of part of their home in France to their minor grandchildren. Minors are unable to hold real estate in England under section 1(6) of the Law of Property Act 1925, whereas in France they can. Under English law, can a parent sign the relevant transfer document on behalf of a minor to receive the gift?

A lives in France and wishes to make a lifetime gift of part of their home in France to their minor grandchildren. Minors are unable to hold real...

15th Aug

Practice notes

Cayman Islands trusts—types of trusts and practical application

Cayman Islands trusts—types of trusts and practical applicationMost common types of trustsDiscretionary trustsA discretionary trust generally provides...

Produced in partnership with Mourant Ozannes and Carey Olsen 31st Jul

Practice notes

BVI Wills for non-BVI domiciled persons

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...

31st Jul

Practice notes

BVI/Cayman Islands trusts comparison

BVI/Cayman Islands trusts comparisonBritish Virgin IslandsCayman IslandsEnglish law/equityApplied by the courts save to the extent modified by British...

Produced in partnership with Mourant Ozannes and Carey Olsen 31st Jul

Practice notes

Guernsey foundations

Guernsey foundationsThe foundation is originally a civil law concept and, unlike the common law trust, a creature of statute. This Practice Note is a...

Produced in partnership with Gavin Ferguson of Ogier 31st Jul

Practice notes

Automatic exchange of information in Malaysia

Automatic exchange of information in MalaysiaIntroduction to automatic exchange of information in MalaysiaMalaysia is committed to implementing and...

Produced in partnership with Adeline Wong, Istee Cheah and Lisa Yeoh of Wong & Partners 31st Jul

Practice notes