menu-search
LEXISNEXIS_ICON4_SIGNINSign-in LEXISNEXIS_ICONS_SUPPORTHelp

Coronavirus (COVID-19)

View Private Client by content type:

News
Practice notes
Precedents
Q&As

Latest Private Client News

TR1 declaration of trust—absence of agreement insufficient for rectification (Ralph v Ralph)

TR1 declaration of trust—absence of agreement insufficient for rectification (Ralph v Ralph)

The following Dispute Resolution news provides comprehensive and up to date legal information on TR1 declaration of trust—absence of agreement insufficient for rectification (Ralph v Ralph)

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Private Client weekly highlights—22 July 2021

Private Client weekly highlights—22 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—22 July 2021

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

The following Private Client news provides comprehensive and up to date legal information on Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Featured Private Client content

UK tax liability

UK tax liability

UK tax liabilityThis Practice Note briefly summarises the main UK taxes which may apply to UK resident individuals, including income tax, capital...

Deed of appointment terminating discretionary trust

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...

IHT—quick succession relief

IHT—quick succession relief

IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...

Trustees—appointment of trustees

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...

Practice notes

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
Read More >
19th May
Practice notes

Private Client—Luxembourg—Q&A guide

Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
Read More >
Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes

Creation of trusts—beneficiaries

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...
Read More >
19th May
Practice notes

CGT—reliefs

CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
Read More >
19th May
Precedents

Partial deed of revocation of lasting power of attorney

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 >
19th May
Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
Read More >
19th May
Practice notes

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
Read More >
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?

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...
Read More >
19th May
Practice notes

Creation of trusts—blind trusts

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...
Read More >
Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
Read More >
19th May
Practice notes

Relief for income tax losses

Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Read More >
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?

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...
Read More >
Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Read More >
19th May
Practice notes

Statutory Wills—Court of Protection applications

Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
Read More >
19th May
Practice notes

Trustees—power of advancement

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...
Read More >
19th May
Practice notes

Beneficial ownership registers—private clients and trusts

Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Read More >
19th May

Most recent Coronavirus (COVID-19) content

Practice notes

Coronavirus (COVID-19) immigration resources

Coronavirus (COVID-19) immigration resourcesThis Practice Note is a compilation of links to useful information, news and news analysis in relation to...
Read More >
22nd Jul
tag iconCOVID-19
Practice notes

Coronavirus (COVID-19)—Wills

Coronavirus (COVID-19)—WillsThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance...
Read More >
20th Jul
tag iconCOVID-19
Q&As

What is the guidance for owners of conditionally exempt heritage property who are unable to allow public access due to coronavirus (COVID-19)?

What is the guidance for owners of conditionally exempt heritage property who are unable to allow public access due to coronavirus (COVID-19)?In light...
Read More >
16th Jul
tag iconCOVID-19
Q&As

How will charities ensure that they are properly governed if trustees and staff are not able to work or meet in light of coronavirus (COVID-19)?

How will charities ensure that they are properly governed if trustees and staff are not able to work or meet in light of coronavirus (COVID-19)?Many...
Read More >
15th Jul
tag iconCOVID-19
Practice notes

Coronavirus (COVID-19)—Charities

Coronavirus (COVID-19)—CharitiesThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or...
Read More >
15th Jul
tag iconCOVID-19
Practice notes

Coronavirus (COVID-19)—tax implications

Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
Read More >
14th Jul
tag iconCOVID-19
Practice notes

Coronavirus (COVID-19) implications for dispute resolution

Coronavirus (COVID-19) implications for dispute resolutionThis Practice Note aims to assist dispute resolution practitioners seeking to understand the...
Read More >
22nd Jun
tag iconCOVID-19
Q&As

What would the statutory position be if the postal system is not available due to coronavirus (COVID-19) and the parties have to serve a statutory notice (absent any emergency legislation which may be introduced to deal with this issue)?

What would the statutory position be if the postal system is not available due to coronavirus (COVID-19) and the parties have to serve a statutory...
Read More >
11th Jun
tag iconCOVID-19
Q&As

A key witness (factual and/or expert)/counsel/instructing solicitor is unable/unwilling to travel to and/or attend court due to the risk of coronavirus (COVID-19), what steps should we take?

A key witness (factual and/or expert)/counsel/instructing solicitor is unable/unwilling to travel to and/or attend court due to the risk of...
Read More >
Produced in partnership with James Tunley of Lamb Chambers 11th Jun
tag iconCOVID-19
Q&As

Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?

Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?Government recommendations on...
Read More >
Produced in partnership with Bryn Reynolds of Simmons & Simmons and Jo Crookshank of Simmons & Simmons 6th Jun
tag iconCOVID-19
Practice notes

Coronavirus (COVID-19)—Scotland tracker

Coronavirus (COVID-19)—Scotland trackerThis table below contains an archive of news analysis on Scotland and Scots law developments of general...
Read More >
6th Jun
tag iconScottish Law tag iconCOVID-19
Q&As

Should Court of Protection deputies still be visiting their protected persons during the coronavirus (COVID-19) pandemic?

Should Court of Protection deputies still be visiting their protected persons during the coronavirus (COVID-19) pandemic?The Vice-President of the...
Read More >
6th Jun
tag iconCOVID-19
Q&As

Coronavirus (COVID-19)—what is the potential impact on transfer pricing?

Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
Read More >
Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Jun
tag iconCOVID-19
Q&As

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
Read More >
Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 6th Jun
tag iconCOVID-19
Q&As

I have a hearing coming up in the Court of Protection. Is it possible for this hearing to proceed as a telephone hearing?

I have a hearing coming up in the Court of Protection. Is it possible for this hearing to proceed as a telephone hearing?The Vice-President of the...
Read More >
6th Jun
tag iconCOVID-19
Q&As

Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?

Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?Any...
Read More >
Produced in partnership with Martin Shah 6th Jun
tag iconCOVID-19
Q&As

Are there any discussions or consultations around suspending the formal requirements for a valid Will (in particular, the requirement to have two witnesses) during the coronavirus (COVID-19) pandemic?

Are there any discussions or consultations around suspending the formal requirements for a valid Will (in particular, the requirement to have two...
Read More >
Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun
tag iconCOVID-19
Q&As

Coronavirus (COVID-19)—What options are available to a personal representative who is house-bound in terms of applying for probate and administering the estate?

Coronavirus (COVID-19)—What options are available to a personal representative who is house-bound in terms of applying for probate and administering...
Read More >
6th Jun
tag iconCOVID-19
Q&As

Is there any relaxation in the usual processes for creating and registering lasting powers of attorney in light of the coronavirus (COVID-19) pandemic?

Is there any relaxation in the usual processes for creating and registering lasting powers of attorney in light of the coronavirus (COVID-19)...
Read More >
5th Jun
tag iconCOVID-19
Q&As

How can the requirement to notify P personally of Court of Protection matters relating to them be substituted in circumstances where P is, for example, in a care home which is effectively ‘locked down’ due to the coronavirus (COVID-19) pandemic?

How can the requirement to notify P personally of Court of Protection matters relating to them be substituted in circumstances where P is, for...
Read More >
5th Jun
tag iconCOVID-19

Popular documents

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements

Perverting the course of justice

Perverting the course of justice

Perverting the course of justiceElements of the offence of perverting the course of justicePerverting the course of justice is a common law offence which can only be tried on indictment in the Crown Court. The elements of the offence are:•a person acts or embarks on a course of conduct•which has a

TCC—preparing for and attending a pre-trial review (PTR)

TCC—preparing for and attending a pre-trial review (PTR)

TCC—preparing for and attending a pre-trial review (PTR)Note:•this Practice Note gives specific guidance on matters proceeding in the Technology and Construction Court (TCC) under the provisions set out in CPR 60, CPR PD 60 and the TCC Guide. As these provisions are additional to the general