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Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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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
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
Practice notes
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 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
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
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
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
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
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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
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May

Most recent Pensions, insurance and tax efficient investments content

Q&As
If a non-UK resident individual invests in an EIS qualifying company in the UK, would any subsequent disposal by him, made while a non-UK resident, be...
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1st Aug
Q&As
The deceased had a money purchase pension policy which had been an income drawdown policy since 2005. What details of the policy, if any, should be...
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1st Aug
Q&As
Does the value of an insurance bond (life policy) owned by the deceased and assured on the deceased’s children’s lives form part of the deceased’s...
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1st Aug
Q&As
Where a parent takes receipt of child allowance payments under a pension scheme on behalf of their minor child (payable monthly for a ten-year...
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1st Aug
Q&As
Can a trust over policy proceeds be implied when trust documentation was not completed?Case studyWhere shareholders of a private company had an...
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1st Aug
Q&As
How many trustees should sign a contract for it to be binding on all trustees? Does it make any difference if the trust is an occupational pension...
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1st Aug
Q&As
Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 31st Jul
Practice notes
Death benefits—money purchase schemesFORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations...
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Produced in partnership with Louise Howard of Universities Superannuation Scheme (Ltd) 31st Jul
Practice notes
Death benefits—final salary schemesTHIS PRACTICE NOTE APPLIES ONLY TO REGISTERED FINAL SALARY OCCUPATIONAL PENSION SCHEMESMost pension schemes provide...
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Produced in partnership with Louise Howard of Universities Superannuation Scheme (Ltd) 31st Jul
Practice notes
Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 31st Jul

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