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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
What are the UK’s automatic exchange of information obligations with Guernsey?What are the UK’s automatic exchange of information obligations with...
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6th Sep
Q&As
Where every gift, whether specific or residuary, made in a valid Will, fails, does this cause the estate to fall within the meaning of ‘wholly...
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3rd Sep
Q&As
Where property is held on the statutory trusts for the issue of an intestate, do the issue take as tenants in common or as joint tenants?Where a...
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3rd Sep
Q&As
Can an adult child domiciled outside of the UK (who is not a British citizen) still inherit from their parent’s UK estate under the rules of...
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3rd Sep
Q&As
Does the wife of a nephew (a niece by marriage) of a deceased person have any entitlement to apply to be an administrator of the estate if the...
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Produced in partnership with Paul Davies of Clarke Willmott 3rd Sep
Q&As
If a Will has not been witnessed and is therefore invalid on the face of it, is there anything that can be done to make the Will valid so it can be...
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3rd Sep
Q&As
Where the deceased is survived by a parent and a sibling (but no spouse and no child), can the sibling take out a grant of administration'>letters of...
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3rd Sep
Q&As
What is authority for the rule that an adopted child has no entitlement to inherit the estate of their intestate birth parent?Our Practice Note:...
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3rd Sep
Q&As
Can an intestacy be varied?We have not commented on the tax consequences of any rearrangement.A total intestacy occurs when none of the deceased’s...
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3rd Sep

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