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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 Pensions content

Practice notes
Tax treatment of pensions—an introductionBroadly speaking, tax applies to UK registered pension schemes in three different areas:•tax treatment of...
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Produced in partnership with Christopher Stiles of Gowling WLG 17th Sep
Q&As
Do details of a Self-Invested Personal Pension (SIPP) have to be included on a Form IHT400? If so, where?See Practice Note: IHT400 completion tips,...
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6th Sep
Practice notes
Pensions—glossary for Private Client practitionersAccrual rateThe rate at which pension benefit increases as pensionable service is completed in a...
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Produced in partnership with John Hayward, Pensions author 18th Aug
Practice notes
An introduction to UK pension systems—private pensionsGovernment policyFor many years as part of government policy the establishment in the UK of...
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Produced in partnership with John Hayward, Pensions Author, and Wyn Derbyshire of Gunnercooke LLP 16th Aug
Practice notes
An introduction to UK pension systems—the state pension, state second pension and single-tier state pensionBrexit impactAs of exit day (31 January...
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Produced in partnership with John Hayward, Pensions author 16th Aug
Practice notes
An introduction to the UK pension system for the private client practitioner—how pension schemes are governed and the key regulatory bodiesIn the UK...
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Produced in partnership with John Hayward, Pensions Author, and Wyn Derbyshire of Gunnercooke LLP 16th Aug
Practice notes
Pensions and lifetime planning—Part 1Membership of an occupational or personal pension scheme affords the opportunity to utilise the tax reliefs...
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Produced in partnership with John Hayward, Pensions Author, and Wyn Derbyshire of Gunnercooke LLP 16th Aug
Practice notes
Public sector pensionsPublic sector pensions are occupational schemes for employees of central or local government, a nationalised industry or other...
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16th Aug
Practice notes
Pensions and deathThis Practice Note looks at the benefits which are payable where a member of an occupational or personal pension scheme dies before...
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Produced in partnership with John Hayward, Pensions Author, and Wyn Derbyshire of Gunnercooke LLP 15th Aug
Practice notes
Pensions and lifetime planning—Part 2This Practice Note looks at the benefits which are payable where a member of an occupational or personal pension...
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Produced in partnership with John Hayward, Pensions Author, and Wyn Derbyshire of Gunnercooke LLP 15th 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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15th 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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15th 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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15th Aug
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) 15th Aug

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