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Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 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
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—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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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
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
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
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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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
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Coronavirus (COVID-19) content

Practice notes
Coronavirus (COVID-19) immigration resourcesThis Practice Note is a compilation of links to useful information, news and news analysis in relation to...
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22nd Jul
Practice notes
Coronavirus (COVID-19)—WillsThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance...
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20th Jul
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)?In light...
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16th Jul
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)?Many...
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15th Jul
Practice notes
Coronavirus (COVID-19)—CharitiesThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or...
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15th Jul
Practice notes
Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
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14th Jul
Practice notes
Coronavirus (COVID-19) implications for dispute resolutionThis Practice Note aims to assist dispute resolution practitioners seeking to understand the...
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22nd Jun
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...
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Produced in partnership with James Tunley of Lamb Chambers 11th Jun
Q&As
Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?Government recommendations on...
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Produced in partnership with Bryn Reynolds of Simmons & Simmons and Jo Crookshank of Simmons & Simmons 6th Jun
Practice notes
Coronavirus (COVID-19)—Scotland trackerThis table below contains an archive of news analysis on Scotland and Scots law developments of general...
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6th Jun
Q&As
Should Court of Protection deputies still be visiting their protected persons during the coronavirus (COVID-19) pandemic?The Vice-President of the...
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6th Jun
Q&As
Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Jun
Q&As
Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
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Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 6th Jun
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?The Vice-President of the...
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6th Jun
Q&As
Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?Any...
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Produced in partnership with Martin Shah 6th Jun
Q&As
Are there any discussions or consultations around suspending the formal requirements for a valid Will (in particular, the requirement to have two...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun
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...
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6th Jun
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)...
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5th Jun

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