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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
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 Jurisdictional guides content

Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Ireland published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Guernsey published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in United Kingdom - England & Wales published as part of the Lexology...
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9th Apr
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Liability to tax in Australia is...
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Produced in partnership with PGG Legal Services and Donald Gordon of Senadheera & Gordon 9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Japan published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Turkey has a complex tax system...
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Produced in partnership with Orhan Yavuz Mavioglu of ADMD Law 9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Cayman Islands published as part of the Lexology Getting the Deal...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Belgium published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Switzerland published as part of the Lexology Getting the Deal...
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9th Apr
Practice notes
This guide, written by Maria Arthur of Arthur & Castillo (AC Law), provides an overview of...
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Produced in partnership with Maria Arthur of Arthur & Castillo (AC Law) 9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Cyprus published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Austria published as part of the Lexology Getting the Deal Through...
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9th Apr
Practice notes

This guide, written by Kellyann Ozouf and Nick Marshall of Coll

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9th Apr
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This guide, written by Marco Cerrato and Alessandro...
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9th Apr
Practice notes
This guide, written by Maryse Naudin of Tirard, Naudin—Société d’Avocats, provides an o...
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9th Apr
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?For individuals, residence is the...
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Produced in partnership with John F Wilson QC and Michelle I Deveaux of McKinney Bancroft & Hughes 9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in Netherlands published as part of the Lexology Getting the Deal...
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9th Apr
Practice notes
This guide, written by Ramona Azzopardi, Aleksandr Belugin and Joselyn Teuma of WH Partners, prov...
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9th Apr
Practice notes
This guide, written by Robert Lindley of Conyers, provides an overview of...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to private client in India published as part of the Lexology Getting the Deal Through...
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9th Apr

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