Cross-border estates

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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 Cross-border estates content

Practice notes
Forced heirship and succession lawWhich succession laws apply will be decided differently by different jurisdictions depending on the connecting...
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Produced in partnership with Richard Frimston, Andrew Godfrey and Patrick Malone of Russell-Cooke Solicitors 16th Aug
Practice notes
Cross-border inheritance tax issuesThis Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and...
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Produced in partnership with Richard Frimston and Andrew Godfrey of Russell-Cooke Solicitors 16th Aug
Practice notes
Cross-border post-death planningThis Practice Note summarises the issues that need to be considered when personal representatives wish to undertake...
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Produced in partnership with Richard Frimston of Russell-Cooke Solicitors 16th Aug
Practice notes
Unilateral relief—UK IHTUnilateral relief may be available as a credit against UK inheritance tax (IHT) where a tax of a character similar to IHT has...
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Produced in partnership with Andrew Godfrey and Yousafa Hazara of Russell-Cooke Solicitors LLP 16th Aug
Practice notes
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
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15th Aug
Q&As
What are the UK tax implications of a Spanish property passing under the Will of a UK resident?We have assumed that the deceased was domiciled in a...
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15th Aug
Q&As
What precedent for an affidavit as to foreign law is best to use if the testator was domiciled in the UK and owned French property?For general...
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15th Aug
Practice notes
Death abroadCoronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the...
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15th Aug
Practice notes
Recognition of grants and confirmations within the UKFor probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern...
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15th Aug
Q&As
To what extent will English law recognise and enforce in England a trust holding only foreign property, if both the trustee and beneficiary are...
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15th Aug
Practice notes
Will drafting—applying the EU Succession RegulationOverviewRegulation (EU) No 650/2012 (the Succession Regulation) applies from 17 August 2015 across...
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Produced in partnership with Michael Wells-Greco and Sophie Hart of Charles Russell Speechlys 15th Aug
Q&As
Is it possible to reseal a Dutch grant of probate in the UK?It is only possible to reseal probate documents that have been issued by a jurisdiction...
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15th Aug
Q&As
What is the procedure to have a Colonial grant of probate resealed in England and Wales?Section 2(1) of the Colonial Probates Act 1892 (CPA 1892)...
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15th Aug
Q&As
X wishes to make a Will under English law dealing only with their UK assets. Can X sign the Will with what is their usual signature using foreign...
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Produced in partnership with Helen Galley of XXIV Old Buildings 15th Aug
Q&As
Can a Scottish Will be proved in England if the deceased was resident in England at death and there are no Scottish assets?The key factor in...
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15th Aug

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