Jurisdictional guides

View Private Client by content type:

Featured Private Client content

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...
Read More >
Produced in partnership with Paul Davies of Clarke Willmott 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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 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...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Jovana Nedeljkov of Bankside Chambers 9th Nov
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 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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 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...
Read More >
Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 9th Nov
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
Read More >
Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 9th Nov

Most recent Jurisdictional guides content

Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Armenia; Australia; Cambodia; Canada; China; Germany; India; Indonesia;...
Read More >
25th Nov
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Mexico follows a residency approach...
Read More >
Produced in partnership with Victor Manuel Barajas Barrera of Basham, Ringe y Correa, S.C. 16th Nov
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Brazil; China; France; Germany; Hong Kong; Liechtenstein; Monaco;...
Read More >
10th Nov
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; Chile; Curaçao; France; Germany; India; Ireland; Japan; Korea;...
Read More >
10th Nov
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; Brazil; Ecuador; Greece; India; Ireland; Italy; Japan; Malta;...
Read More >
21st Oct
Q&As
What are the UK’s automatic exchange of information obligations with Guernsey?There are three relevant sources of law on this topic:•Double Taxation...
Read More >
29th Sep
Q&As
The Trusts (Recognition) Act Gibraltar 1989 incorporated the provisions of the Hague Convention of 1 July 1985 on the Law Applicable to Trusts and on...
Read More >
28th Sep
Q&As
It is important to note that reporting requirements will depend on how the trust has been classified for the purposes of the Foreign Account Tax...
Read More >
28th Sep
Q&As
The recognition and enforcement of transnational trusts is a very complex topic; the following is only an outline of the main points for...
Read More >
28th Sep
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:China; Czech Republic; France; Germany; Italy; Spain; Sweden; Switzerland;...
Read More >
27th Sep
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Austria; Chile; Cyprus; England & Wales; Germany; India; Japan;...
Read More >
27th Sep
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Belgium; Brazil; Canada; Germany; Italy; Mexico; South Africa;...
Read More >
27th Sep
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Austria; Belgium; Bermuda; Brazil; Canada; Chile; France;...
Read More >
27th Sep
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Individuals having either their...
Read More >
26th Sep
Practice notes
Taxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Only the concept of residence is...
Read More >
26th Sep
Practice notes
This guide, written by Angela Calnan of Collas Crill LLP, provides an overview of the fol...
Read More >
26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This guide, written by Despina Sofokleous and Lorenzo To...
Read More >
26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This guide, written by Sławomir Łuczak and Karolina Got...
Read More >
26th Sep
Practice notes

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

Read More >
26th Sep
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This guide, written by Stephen K Vetter and Eric...
Read More >
26th Sep

Popular documents