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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, insurance and tax efficient investments content

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
Practice notes
Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...
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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
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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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
Q&As
What is the definition of a ‘First Time Buyer’ for the purposes of the help to buy ISA?Help to buy ISAs were introduced from Autumn 2015 as a tax-free...
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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
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) 15th Aug
Practice notes
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
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Produced in partnership with Sean McNulty of Blake Morgan 15th Aug
Practice notes
Pension death benefit trustsFORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations to make...
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Produced in partnership with Kevin Gude of Gowling WLG 15th Aug
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 15th Aug
Practice notes
Drawdown and death benefits from 6 April 2015Where a member of a registered pension scheme dies while in drawdown (whether in the form of income...
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15th Aug

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