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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 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
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
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

Most recent Personal representatives content

Q&As
Was the missing executor a professional or lay individual?It is often clear from the description of the individual in the Will whether executors were...
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Produced in partnership with Ward Hadaway 5th Mar
Practice notes
Personal representatives' dutiesThe Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must:•collect and get in...
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3rd Mar
Q&As
Referencing a deceased party on a claim formWhere the claimant is deceased and there is a grant of representation, the claimant will still be the...
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24th Feb
Q&As
We refer you to Practice Notes: Appointment of personal representatives and Applications for administration'>letters of administration with Will...
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22nd Feb
Q&As
This Q&A covers the situation where the executors have in no measure intermeddled with the estate. This Q&A is limited to considering the situation...
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15th Feb
Q&As
If the executor is a lay executor, they may be entirely unsure of what they require and why. It could be as simple as files relating to property...
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15th Feb
Q&As
Unfortunately, we do not have a Precedent on the specific point raised in this Q&A. However, see the following which may be useful....
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15th Feb
Q&As
A trust is created where one or more persons (the trustees) are under an obligation to hold property in their name or under their control (the trust...
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15th Feb
Q&As
The authority of the executors appointed in the deceased’s Will arises on the death of the testator. Consequently, the executors are entitled to call...
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15th Feb
Q&As
The office of executor is a personal appointment to the executor by the testator and cannot be assigned or transferred to anyone else. An executor who...
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15th Feb

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