Private International law

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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
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 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
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
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
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 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 Private International law content

Practice notes
Where the deceased died domiciled in a country to which the Colonial Probates Act 1892 (CPA 1892) and the Colonial Probates (Protected States and...
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25th Feb
Practice notes
Deceased domiciled outside England and WalesA grant issued in England and Wales will be necessary to administer those assets if the deceased died...
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25th Feb
Practice notes
For probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern IrelandIf the deceased dies domiciled in one of...
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25th Feb
Practice notes
Cross-border issues arise whenever someone holds assets in more than one jurisdiction or encounters capacity issues while living or present in another...
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23rd Feb
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...
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22nd Feb
Practice notes
This Practice Note provides practical guidance on the execution of documents by overseas companies, primarily when execution takes place after 1...
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22nd Feb
Practice notes
The concepts of domicile and residence are used to establish the extent of an individual’s liability to UK taxation. Specifically, domicile determines...
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22nd Feb
Practice notes
When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source' of income received by or for the...
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17th Feb
Q&As
The Companies Act 2006 (CA 2006) sets out how companies incorporated in England and Wales or Northern Ireland may enter into and execute a deed. The...
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15th Feb
Q&As
An instrument is validly executed as a deed by an individual only if it is signed by them in the presence of a witness who attests the signature. The...
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15th Feb
Practice notes
Brexit: The UK's departure from the EU has implications for practitioners considering applicable law and road traffic accidents. This Practice Note is...
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Produced in partnership with Sue Brown 14th Feb
Q&As
Under section 55(1)(d) of the Family Law Act 1986 (FLA 1986), any person may apply to the High Court or the Family Court for a declaration that the...
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13th Feb
Q&As
A bigamous marriage will not be recognised in England and Wales and a polygamous marriage will not be recognised save in certain circumstances, which...
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Produced in partnership with Tori Adams of 4 King’s Bench Walk 12th Feb
Practice notes
11pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU....
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Produced in partnership with David Salter, deputy High Court judge and Recorder 9th Feb
Practice notes
Which succession laws apply will be decided differently by different jurisdictions depending on the connecting factor accepted and used by that...
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Produced in partnership with Richard Frimston, Andrew Godfrey and Patrick Malone of Russell-Cooke Solicitors 5th Feb
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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5th Feb
Practice notes
In contrast to the recognition of overseas divorce or dissolution of civil partnership, the recognition of an overseas marriage or civil partnership...
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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
11pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU....
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1st Feb
Q&As
This response deals with a Will executed by British citizens who are domiciled in France. ‘Domicile’ means the executors have a permanent home in...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 27th Jan

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