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Latest Private Client News

Claimant recovers damages from MIB 24 years after accident—settlement approved, but amount to remain confidential (Johnson v Secretary of State for Transport and MIB)

Private Client weekly highlights—13 May 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—13 May 2021

Pension body eyes easing retirement plans transfer process

The following Private Client news provides comprehensive and up to date legal information on Pension body eyes easing retirement plans transfer process

FTT allows unilateral credit for US withholding tax when treaty relief did not apply (Aozora GMAC Investments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT allows unilateral credit for US withholding tax when treaty relief did not apply (Aozora GMAC Investments v HMRC)

Featured Private Client content

Creation of trusts in Scotland

Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...

UK taxation of offshore trusts—inheritance tax

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...

Liferent trusts—Scotland

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...

Partial deed of revocation of lasting power of attorney

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...

Practice notes

Situs of assets for succession and IHT

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...

9th Nov

Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...

9th Nov

Practice notes

Termination of trusts—methods of termination

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...

9th Nov

Practice notes

Trustees—power of advancement

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...

9th Nov

Practice notes

Trust disputes—court jurisdiction and procedure

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...

9th Nov

Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...

Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan

Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...

Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan

Practice notes

Beddoe applications

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...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan

Practice notes

Trust disputes—sham trusts

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...

9th Nov

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 either:•non-distributor offshore funds, or...

9th Nov

Practice notes

Capacity to litigate

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...

9th Nov

Practice notes

The meaning of relevant property

The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...

Produced in partnership with Paul Davies of Clarke Willmott 12th Jan

Practice notes

Lifetime gifts

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...

9th Nov

Practice notes

Nature and classification of trusts—the three certainties

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...

9th Nov

Practice notes

Creation of trusts—blind trusts

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...

Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan

Practice notes

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...

9th Nov

Most recent Charities in Scotland content

Practice notes

Coronavirus (COVID-19) implications for dispute resolution in Scotland

Coronavirus (COVID-19) implications for dispute resolution in ScotlandThis Practice Note provides guidance on how the Scottish civil courts are...

13th May

COVID-19

Practice notes

Coronavirus (COVID-19)—Scotland tracker

Coronavirus (COVID-19)—Scotland trackerThis table below contains an archive of news analysis on Scotland and Scots law developments of general...

12th May

Scottish Law

COVID-19

Practice notes

Creation of charities in Scotland

Decisions on creating a charityWhen creating a charity, there are critical decisions to be made about the choice of legal vehicle and on how to...

Produced in partnership with Gavin McEwan of Turcan Connell 9th Apr

Scottish Law

Practice notes

Glossary of Scottish private client words and expressions

This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant)...

9th Apr

Scottish Law

Practice notes

Virtual execution under Scots law

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr

Scottish Law

Practice notes

Execution of documents under Scots law

The rules regarding execution of documents governed by the laws of Scotland are contained in:•the Requirements of Writing (Scotland) Act 1995 (RW(S)A...

Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr

Scottish Law

Practice notes

Restricted funds of charities in Scotland

Unrestricted funds—general use of assetsThe general principle which applies to the use of charity assets is that absent any specific restriction, both...

Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar

Scottish Law

Practice notes

Charity regulation in Scotland

Regulation by the Office of the Scottish Charity RegulatorThe Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee...

Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar

Scottish Law

Practice notes

Scottish charity law—overview

Historical backgroundTrusts for charitable purposes, as a subset of the concept of public trusts in Scotland, may be considered the precursors to...

Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar

Scottish Law

Practice notes

Fundraising regulation in Scotland

Self-regulatory regime in ScotlandApart from some limited statutory provisions, charity fundraising in Scotland is self-regulated. Since July 2016,...

Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar

Scottish Law

In-house

Precedents

Style party designation and execution clauses—property—Scotland

1Individual1.1Individual or sole trader party designation clause[insert full name of party] of [trading as [insert trading name]] of [insert address]...

Produced in partnership with Rachel Oliphant of Pinsent Masons 12th Feb

Scottish Law

Q&As

What should a charity do where a supporter has reported a bucket collection to it, of which the charity knew nothing? The buckets had the charity logo and number on them, but to date the charity has received nothing from the collectors.

A number of issues arise here. It may be useful to check that the supporter wasn't mistaken and find other evidence of the collection having taken...

22nd Jan

Q&As

A charity holds a large donation from an earlier fundraising campaign which the charity has not yet spent, for a project which has now been completed thus rendering the donation surplus to the needs of that project. Is it possible to apply the surplus donation to a new project when the donor is no longer alive?

The starting point is to double check the paperwork that exists in order to determine the purposes for which the gift was made in the first place and...

22nd Jan

Q&As

A commercial company has offered to run a telemarketing campaign on behalf of a charity on a pro bono basis. Since they are doing this pro bono, are solicitation statements required?

The position is that if the company will be asking for donations to the charity as part of its engagement, solicitation statements must be made under...

22nd Jan

Q&As

Where an individual claims to have been overlooked in a Will and is struggling financially, can a Scottish charity dealing with a Scottish legacy give the individual a modest amount of money?

Unless the charity is aimed at relieving poverty, and the individual would qualify as an object of the charity and meet any other relevant criteria,...

29th Nov

Q&As

Do both house-to-house collectors and street collectors need to have a badge and a certificate of authority?

Both street collections and house to house collections are covered by the Public Charitable Collections (Scotland) Regulations 1984, SI 1984/565 (the...

29th Nov

Q&As

A charity has raised funds to restore an important historical object which the charity owns. Where one of the charity trustees has the necessary skill to carry out the restoration work and the charity would like that trustee to do the work, can the charity obtain a number of external quotes and then pick the trustee to carry out the works anyway?

The matter may not be as simple as obtaining some external quotes. The first port of call should be the charity's constitution. If the constitution...

29th Nov

Q&As

Under Scots law, is it necessary to obtain a licence to raise funds for a charity in a supermarket, or is this not necessary because the fundraising does not occur in a public place?

We are aware of the occasional case where local authorities have tried to enforce licensing rules on fundraising within supermarkets, but the legal...

29th Nov

Scottish Law

Q&As