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Private Client weekly highlights—25 February 2021

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Successful claim against solicitors by trust beneficiaries for loss of benefits under lifetime trusts (Gosden v Halliwell Landau)

The following Dispute Resolution news provides comprehensive and up to date legal information on Successful claim against solicitors by trust beneficiaries for loss of benefits under lifetime trusts (Gosden v Halliwell Landau)

Trial of directors’ disqualification claim against the trustees and CEO of the charity Kids Company (Re Keeping Kids Co)

The following Private Client news provides comprehensive and up to date legal information on Trial of directors’ disqualification claim against the trustees and CEO of the charity Kids Company (Re Keeping Kids Co)

Featured Private Client content

Notaries and notarisation—notarisation

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...

Creation of trusts—blind trusts

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...

Nature and classification of trusts—the three certainties

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...

Lifetime gifts

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...

Practice notes

The meaning of relevant property

The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...

Produced in partnership with Paul Davies of Clarke Willmott 12th Jan

Practice notes

Capacity to litigate

On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...

9th Nov

Practice notes

Trust disputes—sham trusts

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...

9th Nov

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 persons (the trustees) to hold...

Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan

Practice notes

Beddoe applications

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...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan

Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...

Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan

Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...

Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan

Practice notes

Trust disputes—court jurisdiction and procedure

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...

9th Nov

Practice notes

Trustees—power of advancement

Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...

9th Nov

Practice notes

Termination of trusts—methods of termination

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...

9th Nov

Practice notes

Termination of trusts—beneficiaries

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...

9th Nov

Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...

9th Nov

Practice notes

Situs of assets for succession and IHT

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...

9th Nov

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...

9th Nov

Practice notes

Liferent trusts—Scotland

Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...

Produced in partnership with Peter Murrin of Turcan Connell 12th Jan

Scottish Law

Practice notes

Creation of trusts in Scotland

Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...

Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Scottish Law

Most recent Foreign jurisdictions content

Practice notes

BVI VISTA trusts—common uses

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...

Produced in partnership with Mourant Ozannes 22nd Feb

Practice notes

Isle of Man trusts

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

Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC 22nd Feb

Practice notes

Economic substance legislation in the Crown Dependencies and Overseas Territories—summary

STOP PRESS: The OECD Forum on Harmful Tax Practices (FHTP) has confirmed that the 12 jurisdictions it considers as having 'no or only nominal'...

22nd Feb

Practice notes

Guernsey trusts

For general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust jurisdictionWhilst there are...

Produced in partnership with Gavin Ferguson of Ogier 22nd Feb

Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...

Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 22nd Feb

Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...

Produced in partnership with Mourant Ozannes and Carey Olsen 22nd Feb

Practice notes

Sources of Shari'ah

IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal...

22nd Feb

Practice notes

Jersey foundations

For general information about Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].What is a Jersey foundation?The...

Produced in partnership with Mr David Dorgan 15th Feb

Practice notes

E-signatures—jurisdictional guide

This guide sets out how e-signatures are used in various international jurisdictions. The table provides a quick-reference summary of whether...

Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal 2nd Feb

In-house

Practice notes

Execution of contracts—jurisdictional guide

This guide sets out the requirements for executing simple contracts in various international jurisdictions. The table provides a quick-reference...

Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal. 2nd Feb

In-house

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?

We have assumed that:•the interest in the French property constitutes immovable property under English law•the minor grandchildren are habitually...

22nd Jan

Practice notes

Execution of deeds—jurisdictional guide

This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...

Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 19th Jan

Practice notes

Isle of Man foundations

For general information on the Isle of Man, see Practice Note: Private Client jurisdictional guide—Isle of Man. For information on foundations,...

Produced in partnership with Erin Trimble-Cregeen and Melissa Wong of Appleby (Isle of Man) LLC 15th Jan

Practice notes

UK-US estate planning—introduction

UK practitioners will come across situations whereby complex US and UK tax issues arise for estates of decedents who were domiciled in the UK at death...

Produced in partnership with Martin Scullion, Director at Buzzacott LLP 15th Jan

Practice notes

Application for Guernsey grant—checklist

Application for Grant of ProbateGuernsey domiciled testatorThe probate jurisdiction in Guernsey is administered by the Ecclesiastical Court. The daily...

15th Jan

Practice notes

Taxation in Malaysia—summary

This Practice Note produced in partnership with Adeline Wong, Istee Cheah and Justin Chong of Wong & Partners, Kuala Lumpur.IntroductionMalaysia...

15th Jan

Practice notes

Jersey trusts

For general information on Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].Legal frameworkThe legal framework for...

Produced in partnership with Mr David Dorgan 15th Jan

Practice notes

Cayman Islands STAR trusts—drafting

This Practice Note provides guidance on Cayman Islands trusts. For general information about the Cayman Islands, see Practice Note: Private Client...

Produced in partnership with Mourant Ozannes and Carey Olsen 15th Jan

Practice notes

Cayman Islands trusts—jurisdictional background and legal framework

This Practice Note provides an introduction to the Cayman Islands in the context of offshore trusts.For general information about the Cayman Islands,...

Produced in partnership with Mourant Ozannes and Carey Olsen 15th Jan

Practice notes