The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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...
Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on contentious trusts and estates.For guidance on the wider impact of...
Community care assessments are conducted by the local authority (LA) where someone aged 18 years or older is ordinarily resident. LAs have a duty to...
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Court of Protection and mental capacity work, covering in particular...
The practical implications of being house-bound for a personal representative (PR) will largely depend on the types of assets in the estate and what...
As a result of measures to slow down the spread of coronavirus (COVID-19), many countries including the UK are in lockdown. For employees, this often...
Any restrictions on travel imposed by the coronavirus (COVID-19) may impact on corporate tax residency if businesses do not take care to recognise the...
The Home Office and UK Visas and Immigration (UKVI) have released guidance on immigration provisions for individuals affected by travel restrictions...
An individual who is not otherwise domiciled in the UK will become deemed domicile for inheritance tax (IHT), income tax and capital gains tax (CGT)...
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Scottish Law
