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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
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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
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
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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
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—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
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
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

Most recent Brexit content

Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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17th Sep
Practice notes
What does IP completion day mean for Immigration?11 pm (GMT) on 31 December 2020 marked the end of the implementation period put in place to enable...
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15th Sep
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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15th Sep
Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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14th Sep
Practice notes
Brexit and family lawAs of 31 January 2020, the UK ceased to be an EU Member State and no longer participated in the political institutions and...
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10th Sep
Practice notes
Brexit—introduction to the Withdrawal AgreementThe UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At this...
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Produced in partnership with Kieran Laird of Gowling WLG 8th Sep
Practice notes
Development of sanctions regime in the UK during the Brexit transition period [Archived]ARCHIVED: This Practice Note has been archived and is not...
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6th Sep
Q&As
What is the EU Directive on criminalising money laundering?Directive on criminalising money launderingOn 12 November 2018, the Directive (EU)...
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20th Aug
Practice notes
Brexit—UK tax consequencesThis Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit)...
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15th Aug
Practice notes
Brexit and IP completion day—the implications for pensionsThis Practice Note outlines the key general implications in relation to pensions arising...
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Produced in partnership with Catherine Salafia of Eversheds Sutherland and Francois Barker of Eversheds Sutherland 15th Aug
Practice notes
Brexit legislation tracker 2017–19 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. It tracks the progress of UK...
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12th Aug
Practice notes
The status of EU law in the UK after Brexit This Practice Note provides background reading on the key forms and principles of EU law and legislation,...
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Produced in partnership with Carl Gardner of LexisNexis 12th Aug
Practice notes
Brexit—implications for ScotlandIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in UK law...
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Produced in partnership with Roy Martin QC and Denis Edwards of Terra Firma Chambers 12th Aug
Practice notes
Brexit—exiting the EU under Article 50 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains...
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Produced in partnership with Adam Cygan of University of Leicester 12th Aug
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 12th Aug
Q&As
What is retained EU law?Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law...
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Produced in partnership with Mathias Cheung of Atkin Chambers 12th Aug
Q&As
What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation?What is the relationship between...
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12th Aug
Q&As
In the context of Brexit, what is meant by the ‘transition or implementation period’?The term ‘transition or implementation period’ is used in the...
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12th Aug
Q&As
What is retained case law and to what extent are UK courts and tribunals bound/able to follow it?Retained case law is defined in section 6(7) of the...
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12th Aug

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