International Q&A guides—private client

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Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 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
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law 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
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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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
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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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
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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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
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—private client content

Practice notes
Private client—Cyprus—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Cyprus published as part of the...
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9th Jun
Practice notes
Private client—Belgium—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Belgium published as part of the...
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9th Jun
Practice notes
Private client—Austria—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Austria published as part of the...
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9th Jun
Practice notes
Private client—Liechtenstein—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Liechtenstein published as...
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9th Jun
Practice notes
Private client—Netherlands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Netherlands published as part...
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9th Jun
Practice notes
Private client—Spain—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Spain published as part of the...
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9th Jun
Practice notes
Private client—Ireland—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Ireland published as part of the...
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9th Jun
Practice notes
Private client—Germany—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Germany published as part of the...
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9th Jun
Q&As
What are the UK’s automatic exchange of information obligations with Guernsey?What are the UK’s automatic exchange of information obligations with...
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6th Jun
Q&As
To what extent will English law recognise and enforce in England a trust holding only foreign property, if both the trustee and beneficiary are...
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6th Jun
Practice notes
Private Client—Croatia—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)?Tax...
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Produced in partnership with Katarina Džimbeg of Law Office Džimbeg 5th Jun
Practice notes
Private client—Andorra—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Andorra published as part of the...
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5th Jun
Practice notes
Private client—Colombia—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Colombia published as part of the...
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5th Jun
Q&As
When a Foreign Account Tax Compliance Act registered trust is terminated, do any steps need to be taken to deregister the trust?It is important to...
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5th Jun
Practice notes
Private client—Guernsey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Guernsey published as part of the...
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5th Jun
Practice notes
Private Client jurisdictional guide—AustraliaTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with PGG Legal Services and Donald Gordon of Senadheera & Gordon 5th Jun
Practice notes
Private client—Panama—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Panama published as part of the...
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5th Jun
Q&As
Are personal injury trusts governed by English Trust law recognised in Gibraltar? Further, are trustees of a personal injury trust able to acquire...
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5th Jun
Practice notes
Private client—Switzerland—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to private client in Switzerland published as part...
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5th Jun
Practice notes
Private Client—Dominican Republic—Q&A guide [Archived]This guide, written by Maria Arthur of Arthur & Castillo (AC Law), provides an overview of the...
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Produced in partnership with Maria Arthur of Arthur & Castillo (AC Law) 5th Jun

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