Trusts and divorce

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Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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19th May
Practice notes
IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...
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Produced in partnership with Katya Vagner of PwC 19th May
Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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19th May
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...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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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 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
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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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
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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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

Most recent Trusts and divorce content

Q&As
Following a divorce, do both parents (both holding parental responsibility) have a right to information regarding a trust of which their child is a...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun
Q&As
In what scenarios could a voluntary settlement over matrimonial property containing the wording ‘this settlement is intended to be irrevocable’ be...
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Produced in partnership with Graham Stott of gunnercooke LLP 5th Jun
Practice notes
Trusts—using trusts or property law in financial proceedingsIn addition to the court’s power to vary a trust that is a nuptial settlement within the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts—trustees in financial proceedingsWhat is a trustee?Trustees hold the legal title to the trust assets and control and manage them for the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts within financial proceedings—enforcementThe enforceability of any financial order should be considered at the outset of a case involving...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts—variation of a nuptial settlementA nuptial settlement is a settlement for the benefit of one or both of the parties or their children, created...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Trusts in financial proceedings—evidence and procedureCoronavirus (COVID-19): Guidance has been issued, including by the President of the Family...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun
Practice notes
Introduction to trusts within financial proceedingsTrusts arrangements are increasingly popular with, for example, foreign individuals who live in the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 5th Jun

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