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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 Q&As content

Q&As
When administering an oath, do I have to verify the deponent’s identity?Rules and guidance from the regulators on this point are thin on the ground,...
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9th Sep
Q&As
Does a charitable incorporated organisation need consent of the Charity Commission to borrow money with a 0% interest rate from a connected person...
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9th Sep
Q&As
Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?Lasting powers of attorneyIn contrast...
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9th Sep
Q&As
Do you have Precedents for where the testator would like to donate their body to medical science/research and where the testator wants their body...
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9th Sep
Q&As
If an unincorporated association refuses to disclose its membership, who should be named as the defendant in proceedings where the limitation period...
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9th Sep
Q&As
On an intestacy where no grant of administration'>letters of administration has yet been issued, could the statutory legatees make or receive a Part...
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9th Sep
Q&As
Can a person acting under an ordinary power of attorney resign the directorship of the principal who granted the power? The issue in this Q&A is...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 9th Sep
Q&As
Can a donee of an enduring power of attorney sever a joint tenancy when the other co-owner is also incapacitated? This Q&A refers you to Practice...
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8th Sep
Q&As
Can an ordinary power of attorney be expressed to cover a period before the date that the deed creating the power of attorney was executed if that is...
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8th Sep
Q&As
Do you have specific information on at what point the Attorney-General would join in court proceedings in relation to charity litigation?There are a...
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8th Sep
Q&As
We need to issue proceedings against a private school which is a charitable trust. Do we need to name all the trustees and provide each of their...
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Produced in partnership with Graeme Kirk of Lamb Chambers 7th Sep
Q&As
What is the personal liability of charity trustees where they institute litigation that is lost and the charity has insufficient assets to pay its...
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7th Sep
Q&As
Are there any disguised remuneration consequences of leaving shares to an employee under a Will?This Q&A considers whether the provisions set out in...
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Produced in partnership with Christopher Snell of New Square Chambers 6th Sep
Q&As
What is the amount of penalty for late payment of a scheme sanction charge assessment, with statutory authorities?Under section 239 of the Finance Act...
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6th Sep
Q&As
Where an inheritance tax instalment payment is made late, what penalties and interest may be charged by HMRC?Inheritance tax instalment optionSection...
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6th Sep
Q&As
What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas...
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6th Sep

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