International Q&A guides—Economic substance

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Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
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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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May

Most recent International Q&A guides—Economic substance content

Practice notes
Economic substance—Mauritius—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Mauritius published as...
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2nd Jul
Practice notes
Economic substance—Belize—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Belize published as part of...
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1st Jul
Practice notes
Economic substance—Bermuda—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Bermuda published as part...
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1st Jul
Practice notes
Economic substance—Jersey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Jersey published as part of...
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1st Jul
Practice notes
Economic substance—Seychelles—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Seychelles published as...
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1st Jul
Practice notes
Economic substance—Turks & Caicos Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Turks &...
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1st Jul
Practice notes
Economic substance—Bahamas—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Bahamas published as part...
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1st Jul
Practice notes
Economic substance—Turkey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Turkey published as part of...
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1st Jul
Practice notes
Economic substance—British Virgin Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in British...
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1st Jul
Practice notes
Economic substance—Cayman Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Cayman Islands...
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1st Jul
Practice notes
Economic substance—Guernsey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Guernsey published as part...
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1st Jul

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