Private International law

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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
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
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
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
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 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 Private International law content

Practice notes
Recognition of overseas divorce or dissolution of civil partnership11pm (GMT) on 31 December 2020 marked the end of the Brexit...
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13th May
Practice notes
Recognition of overseas marriage or civil partnershipIn contrast to the recognition of overseas divorce or dissolution of civil partnership, the...
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13th May
Practice notes
Execution of deeds—jurisdictional guideThis guide sets out the requirements for executing deeds in various international jurisdictions. The table...
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Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 13th May
Practice notes
Situs of assets for CGT (and private client)When you advise an individual on cross-border issues or offshore tax planning, it is important to...
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13th May
Practice notes
DomicileThe concepts of domicile and residence are used to establish the extent of an individual’s liability to UK taxation. Specifically, domicile...
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13th May
Practice notes
Private client and private international law—summary of main principlesWhat is private international law?The branch of English law known as private...
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13th May
Practice notes
Overseas entity classification—trusts, usufructs and foundationsThere is a wide range of structures that can be used to hold wealth; many use vehicles...
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13th May
Practice notes
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
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13th May
Practice notes
Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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13th May
Practice notes
Recognition of grants and confirmations within the UKFor probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern...
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13th May
Practice notes
Will drafting—gender recognition and parentage issuesThere are many occasions when a gift in a Will is made to an individual by way of description,...
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12th May
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 11th May
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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11th May
Practice notes
BREXIT IMPACT: As of exit day (31 January 2020) the UK is no longer an EU Member State. The effect of Brexit on the EU Succession Regulation...
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Produced in partnership with Michael Wells-Greco and Sophie Hart of Charles Russell Speechlys 10th May
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 5th May
Practice notes
Note: The UK's departure from the EU has implications for practitioners considering applicable law. See Practice Note: What does IP completion day...
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Produced in partnership with Sue Brown 27th Apr
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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13th Apr

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