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Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...
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9th Nov
Practice notes
CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...
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9th Nov
Practice notes
What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
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9th Nov

Most recent Foreign jurisdictions content

Practice notes
This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...
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Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 30th Apr
Practice notes
Trust law principlesA trust is not a legal entity in itself but is a legal relationship which involves a person (ie the settlor) transferring his or...
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Produced in partnership with Adeline Wong, Istee Cheah and Lisa Yeoh of Wong & Partners 9th Apr
Practice notes
IntroductionIt is common for a person who is not domiciled in Jersey, but who has Jersey situs assets, to put a separate Jersey Will in place to...
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9th Apr
Practice notes
What is a Cayman Islands foundation company?The Foundation Companies Law, 2017 has been in force now for three years, enabling the establishment of...
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Produced in partnership with Anthony Partridge of Ogier, Cayman Islands and Wisdom Hon of Ogier, Hong Kong 9th Apr
Practice notes
For general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust jurisdictionWhilst there are...
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Produced in partnership with Gavin Ferguson of Ogier 9th Apr
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 9th Apr
Practice notes
This Practice Note provides an introduction to the British Virgin Islands (BVI) in the context of offshore trusts.For general information about the...
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Produced in partnership with Mourant Ozannes 9th Apr
Practice notes
This Practice Note produced in partnership with Adeline Wong, Istee Cheah and Justin Chong of Wong & Partners, Kuala Lumpur.IntroductionMalaysia...
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9th Apr
Practice notes
Tax domicile (domicile fiscal)Individuals are subject to French tax on a worldwide basis where their domicile fiscal is situated in France.Domicile is...
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Produced in partnership with Patrick Delas of Russell-Cooke 9th Apr
Practice notes
British Virgin Islands (BVI) trusts law is contained in the Trustee Ordinance, Cap 303 (as amended) as revised from time to time and the Virgin...
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Produced in partnership with Mourant Ozannes 9th Apr
Practice notes
This Practice Note was produced in partnership with Anthony Partridge of Ogier, Cayman Islands and Wisdom Hon of Ogier, Hong Kong.IntroductionFor...
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9th Apr
Practice notes
When a person has passed away leaving assets with a situs in the British Virgin Islands (BVI), such assets will be frozen until a grant is issued by...
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9th Apr
Practice notes
British Virgin Islands (BVI) trusts law is contained in the Trustee Ordinance (as amended) (Cap 303, Laws of BVI) and the Virgin Islands Special...
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Produced in partnership with Mourant Ozannes 9th Apr
Practice notes
For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man.Legal frameworkIsle of Man trust law...
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Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC 9th Apr
Practice notes
STOP PRESS: The OECD Forum on Harmful Tax Practices (FHTP) has confirmed that the 12 jurisdictions it considers as having 'no or only nominal'...
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9th Apr
Practice notes
This Practice Note provides guidance on British Virgin Islands (BVI) trusts. For general information about the BVI, see: Private Client jurisdictional...
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9th Apr
Practice notes
The foundation is originally a civil law concept and, unlike the common law trust, a creature of statute. This Practice Note is a summary of the...
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Produced in partnership with Gavin Ferguson of Ogier 9th Apr
Practice notes
Legal frameworkWhile it is not a legal requirement to obtain a grant of probate in Guernsey in respect of a Will of the deceased, it is usually a...
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9th Apr
Practice notes
For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man. For information on foundations,...
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Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC 9th Apr
Practice notes
For general information about Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].What is a Jersey foundation?The...
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Produced in partnership with Mr David Dorgan 9th Apr

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