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Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
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...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
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...
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9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...
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9th Nov
Practice notes
CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...
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9th Nov
Practice notes
What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
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9th Nov

Most recent Powers of attorney and advance decisions content

Practice notes
LPAs—instructions and preferencesThe authority conferred by a lasting power of attorney (LPA) is subject to any instructions or preferences specified...
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13th May
Precedents
THIS POWER OF ATTORNEY is made on [date] by [name of donor] of [address of donor].1AppointmentI appoint [[name of attorney] of [address of attorney]...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 11th May
Practice notes
Unlike the old enduring powers of attorney (EPAs), a lasting power of attorney (LPA) cannot be effective until it has been registered with the Office...
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27th Apr
Practice notes
Even though enduring powers of attorney (EPA) can no longer be created, they will be available for use and be subject to the law for some time yet....
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27th Apr
Practice notes
Enduring powers of attorneyAlthough it has not been possible to create an enduring power of attorney (EPA) since 1 October 2007 when the Enduring...
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27th Apr
Practice notes
There are only three ways to revoke an enduring power of attorney (EPA). These are:•automatic revocation•revocation by the donor•revocation by the...
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27th Apr
Practice notes
Although it is no longer possible (since 1 October 2007) to create an enduring power of attorney (EPA), those completed before that date remain...
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27th Apr
Q&As
You have asked: Can an attorney under a registered lasting powers of attorney for property and financial affairs ask trustees of the donor's...
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14th Apr
Practice notes
The precedents in this document are based on those found in Part I, Chapter 15 of Cretney and Lush on Lasting and Enduring Powers of Attorney.This...
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9th Apr
Practice notes
This Practice Note explains the role of certificate providers and people to notify in the making and registration of lasting powers of attorney...
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9th Apr
Practice notes
Digital assets can survive incapacity or death. Anyone who owns a digital device or has an online account should have a plan for dealing with that...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings, Erin Hitchens of XXIV Old Buildings and Robert Avis of Charles Russell Speechlys 9th Apr
Practice notes
Enduring powers of attorney (EPAs) and lasting powers of attorney (LPAs) enable a person's affairs to be managed in the event that they lack capacity...
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Produced in partnership with Victoria Mahon De Palacios of Wedlake Bell 9th Apr
Practice notes
DutiesThe duties of an attorney under a Lasting Power of Attorney (LPA) are set out in the Mental Capacity Act 2005 (MCA 2005) and under the general...
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Produced in partnership with Victoria Mahon De Palacios of Wedlake Bell 9th Apr
Practice notes
A lasting power of attorney (LPA) is a legal document that enables an individual (the ‘donor’) to appoint one or more people (known as ‘attorneys’ or...
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9th Apr
Practice notes
A Lasting Power of Attorney (LPA) is not effective until it has been registered with the Office of the Public Guardian (OPG). Upon receipt of an...
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Produced in partnership with Victoria Mahon De Palacios of Wedlake Bell 9th Apr
Practice notes
A Lasting Power of Attorney (LPA) can be brought to an end in one of the following ways:•revocation by the donor•disclaimer by the attorney•revocation...
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Produced in partnership with Victoria Mahon De Palacios of Wedlake Bell 9th Apr
Practice notes
The precedents in this document are based on those found in Part I, Chapter 15 of Cretney and Lush on Lasting and Enduring Powers of Attorney.This...
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9th Apr
Practice notes
Lasting powers of attorneyLasting powers of attorney (LPAs) were created by the Mental Capacity Act 2005 (MCA 2005) and, apart from the fact that the...
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9th Apr
Practice notes
The whole premise of an enduring power of attorney (EPA) is that, unlike an ordinary power, it can be used after the donor has ceased to have mental...
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9th Apr
Practice notes
An ordinary power of attorney is a basic document that gives the attorney the power to deal with the donor’s financial affairs. It can be as wide...
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9th Apr

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