Spouses, civil partners and cohabitants

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Government response to Law Commission report ‘Technical Issues in Charity Law’

The following Private Client news provides comprehensive and up to date legal information on Government response to Law Commission report ‘Technical Issues in Charity Law’

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

The following Private Client news provides comprehensive and up to date legal information on Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

The following Private Client news provides comprehensive and up to date legal information on Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

The following Commercial news provides comprehensive and up to date legal information on Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

Featured Private Client content

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...

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...

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...

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...

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

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

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

What is an offshore trust?

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...

Produced in partnership with Mourant Ozannes and Carey Olsen 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

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

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

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

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

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

Termination of trusts—beneficiaries

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...

9th Nov

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

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...

9th Nov

Practice notes

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...

Produced in partnership with Peter Murrin of Turcan Connell 12th Jan

Scottish Law

Practice notes

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...

Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan

Practice notes

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...

Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Scottish Law

Most recent Spouses, civil partners and cohabitants content

Practice notes

Family provision claims—the cohabitant

The cohabitantThe Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) permits a claim by a person who has cohabited with the...

9th Apr

Practice notes

Tax implications of asset transfers between spouses and civil partners

STOP PRESS: The Office of Tax Simplification (OTS) published its first report on the review of capital gains tax (CGT) on 11 November 2020. This...

Produced in partnership with Emma Haley of Boodle Hatfield LLP 9th Apr

Practice notes

Mixed domicile spouses and civil partners

Section 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an unlimited exemption from inheritance tax (IHT) for transfers of value between...

9th Apr

Practice notes

Cross-border planning—same sex marriage and civil partnerships

Interaction of matrimonial and other lawsMarriage can affect the rights of the parties in one or more of the following ways:Matrimonial contract and...

Produced in partnership with Richard Frimston and Helen Tulloch of Russell-Cooke Solicitors LLP 9th Apr

Practice notes

Trusts of land—preliminary issues

Under the provisions of section 14 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996), the court is able to make...

9th Apr

Practice notes

Trusts of land—practice and procedure

Part 7 or Part 8?Prior to April 2007, the practice direction to CPR 8 provided that where before 26 April 1999, a claim in the High Court was begun by...

9th Apr

Practice notes

Buying property from a sole surviving co-owner

Co-ownershipWhere property is purchased in the joint names of two or more co-owners a statutory ‘trust of land’ arises. Trustee Act 1925, s 34(2)...

8th Apr

Practice notes

Buying land from trustees (including co-owners)

Capacity to sellTrustees of land have all the powers of an absolute owner in relation to the land which is subject to the trust. A buyer from trustees...

8th Apr

Practice notes

Trusts of Land and Appointment of Trustees Act 1996

The Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) came into force on 1 January 1997. Under it:•the trust for sale is replaced by...

8th Apr

Practice notes

Severance of a joint tenancy

Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...

8th Apr

Practice notes

Dealings with equitable interests in residential conveyancing

Note: In practice, the terms ‘equitable’ and ‘beneficial’ tend to be used interchangeably when describing any interest in land which is not a legal...

8th Apr

Practice notes

Resulting trusts

Resulting trusts represent one of the three types of trust which do not require to be declared or evidenced in writing. The others are constructive...

8th Apr

Practice notes

Taking a guarantee or third party security from an individual—undue influence

Guarantees (see Practice Note: Guarantees) and third party security (see Practice Note: Third party security) from individuals are relatively common...

8th Apr

Q&As

Can one of two beneficial joint tenants of land give a valid notice of severance to the other beneficial joint tenant if the recipient lacks mental capacity?

See Practice Note: Severance of a joint tenancy, which explains that section 196 of the Law of Property Act 1925 (LPA 1925) sets out the requirements...

29th Mar

Practice notes

Establishing a beneficial interest (joint ownership)

Where two or more people together own real property, they hold it under a trust of land. Where property is held on a trust of land, the legal estate...

25th Mar

Practice notes

Tax implications of relationship breakdown

This Practice Note sets out the tax implications to be considered on relationship breakdown, ie separation, divorce or dissolution, including income...

Produced in partnership with David Salter, deputy High Court judge and Recorder 23rd Mar

Practice notes

Tax implications of entering into a marriage or civil partnership

This Practice Note sets out the tax implications of marriage and civil partnership and the rules that apply in relation to income tax, capital gains...

Produced in partnership with David Salter, deputy High Court judge and Recorder 23rd Mar

Q&As

In an application under section 14 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996), can the court make an order for 'partitioning' under TOLATA 1996, s 7? If so, what does partitioning mean? Can the claimant ask the court to divide the land comprised in the trust so that the parties solely own different parts of it?

The court has power under section 14 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996) to make an order for partition of trust...

22nd Mar

Practice notes

Implications of maintenance, separation and post-nuptial agreements within proceedings for financial provision

The parties to a marriage or civil partnership cannot contract out of the court’s jurisdiction to make orders for financial provision on divorce or...

15th Mar

Q&As