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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
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
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
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
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
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
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
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
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
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
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
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
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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9th Nov
Practice notes
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...
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Produced in partnership with Peter Murrin of Turcan Connell 12th Jan
Practice notes
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan

Most recent Powers of attorney and advance decisions content

Practice notes
A business lasting power of attorney (BLPA) allows the donor to appoint an attorney to make decisions concerning their business interests either when...
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Produced in partnership with Craig Ward, MSc BA(Hons) TEP MBPsS CertCouns of Craybeck Law 15th Jan
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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15th Jan
Practice notes
The creation of an enduring power of attorney (EPA) has not been possible since 1 October 2007 but there are many still in existence, either being...
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15th Jan
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 15th Jan
Practice notes
BackgroundThe Mental Capacity Act 2005 (MCA 2005) and its accompanying Code of Practice (the Code) make provision in relation to advance decisions....
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15th Jan
Practice notes
Every month the Office of the Public Guardian (OPG) receives applications for registration of lasting powers of attorney (LPAs) where they have to...
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15th Jan
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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15th Jan
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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15th Jan
Practice notes
Hague Convention XXXV on the International Protection of Vulnerable AdultsThe Hague Convention XXXV on the International Protection of Vulnerable...
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15th Jan
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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15th Jan
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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15th Jan
Practice notes
This Practice Note provides practical guidance on the proper execution of simple contracts and deeds by third party individuals or corporations...
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15th Jan
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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14th Jan
Practice notes
The UK’s data protection provisions as from 31 December 2020In the UK from 11pm on 31 December 2020, revised data protection provisions came into...
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Produced in partnership with Craig Ward, of Lundie, of Craybeck Law 13th Jan
Q&As
It may not be possible to add an attorney to a lasting power of attorney (LPA) once it's been registered with the office of the public guardian....
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11th Jan
Q&As
It is assumed for the purposes of this Q&A that the enduring power of attorney (EPA) provided for the attorneys to act jointly and severally, since...
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Produced in partnership with Howard Smith of Radcliffe Chambers 8th Jan
Q&As
An attorney’s ability to make payments to themselves under a simple power of attorney (for example, in relation to a bank account) will be governed by...
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Produced in partnership with Thomas Watts of Charles Russell Speechlys LLP 8th Jan

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