Spouses, civil partners and cohabitants

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Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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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
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
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
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
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
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—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May

Most recent Spouses, civil partners and cohabitants content

Q&As
Where registered property is held by joint tenants and one spouse dies and then the surviving spouse dies, what is needed to effect a valid transfer...
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Produced in partnership with Jonathan Edwards of Radcliffe Chambers 1st Aug
Q&As
Can the executor of one tenant in common who is also selling as the attorney of the other tenant in common effect a valid transfer of the...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 1st Aug
Q&As
‘A’ has a 25% share in a property as a tenant in common and wants to settle the share onto inter vivos trusts. How can this be effected?Where there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 1st Aug
Q&As
What are the advantages in severing a joint tenancy?Joint tenancies and tenancies in commonWhere two or more people together own real property, they...
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1st Aug
Q&As
A and B owned a property as beneficial tenants in common and A has died. Does B need to appoint a second trustee of the legal title of the property to...
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1st Aug
Q&As
Where registered property is held as tenants in common and one owner passes away, does the surviving owner of the property need to obtain probate to...
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1st Aug
Q&As
Would a purchaser of land from a sole nominee who holds the land for a pension scheme trustee receive a good receipt for the purchase moneys?A nominee...
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1st Aug
Q&As
How should the transfer of the legal and beneficial interests in a property, from one spouse to both spouses, to be held as tenants in common in equal...
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1st Aug
Q&As
How is unregistered land automatically held where it isn't stated as tenants in common or beneficial joint tenants on the conveyance?Where property is...
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1st Aug

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