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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
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...
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9th Nov
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
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
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
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
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
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
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...
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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
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
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
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 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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9th Nov
Practice notes
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...
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Produced in partnership with Peter Murrin of Turcan Connell 12th Jan
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Foreign jurisdictions content

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 22nd Feb
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 22nd Feb
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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22nd Feb
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 22nd Feb
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...
Read More >
Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 22nd Feb
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 22nd Feb
Practice notes
IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal...
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22nd Feb
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 15th Feb
Practice notes
This guide sets out how e-signatures are used in various international jurisdictions. The table provides a quick-reference summary of whether...
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Produced in partnership with Diego Krischcautzky and Diego Fernández of Marval, O’Farrell & Mairal 2nd Feb
Practice notes
This guide sets out the requirements for executing simple contracts in various international jurisdictions. The table provides a quick-reference...
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Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal. 2nd Feb
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 19th Jan
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 15th Jan
Practice notes
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...
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Produced in partnership with Martin Scullion, Director at Buzzacott LLP 15th Jan
Practice notes
Application for Grant of ProbateGuernsey domiciled testatorThe probate jurisdiction in Guernsey is administered by the Ecclesiastical Court. The daily...
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15th Jan
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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15th Jan
Practice notes
For general information on Jersey, see Practice Note: Private Client jurisdictional guide—Jersey [Archived].Legal frameworkThe legal framework for...
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Produced in partnership with Mr David Dorgan 15th Jan
Practice notes
This Practice Note provides guidance on Cayman Islands trusts. For general information about the Cayman Islands, see Practice Note: Private Client...
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Produced in partnership with Mourant Ozannes and Carey Olsen 15th Jan
Practice notes
This Practice Note provides an introduction to the Cayman Islands in the context of offshore trusts.For general information about the Cayman Islands,...
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Produced in partnership with Mourant Ozannes and Carey Olsen 15th Jan
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 15th Jan

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