Digital assets and crypto-assets—trusts, tax and compliance

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Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
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
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
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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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
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
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 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
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
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
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
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Digital assets and crypto-assets—trusts, tax and compliance content

Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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25th Jul
Practice notes
Data protection principlesOn 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK,...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 25th Jul
Practice notes
Trustees and data protection—part twoThis Practice Note should be read alongside Practice Note: Trustees and data protection—part one. It considers...
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Produced in partnership with Alan Baker and Owen O'Rorke of Farrer & Co 15th Jul
Practice notes
Trustees and data protection—part oneThis Practice Note is the first of two Practice Notes covering the data protection regime and its application to...
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Produced in partnership with Alan Baker and Owen O'Rorke of Farrer & Co 15th Jul
Practice notes
The risks of cryptoassets from a financial crime, money laundering and terrorist financing perspectiveWhat are cryptoassets?One of the hurdles in...
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7th Jul
Practice notes
UK GDPR—the basicsThis Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also...
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29th Jun
Practice notes
Taxation of cryptoassetsThis Practice Note is about the UK tax treatment of cryptoassets, which is used in this Practice Note as a generic term for...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 28th Jun
Practice notes
The General Data Protection Regulation (GDPR)—Private Client-Q&AsBREXIT: The Retained Regulation (EU) 2016/679 (UK GDPR) regime will replace the...
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Produced in partnership with Peter Wright of Digital Law 5th Jun
Practice notes
Introduction to cryptoassets and blockchain for Private ClientThis Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are...
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Produced in partnership with James Brockhurst of Forsters 5th Jun
Precedents
General power of attorney to administer digital assetsTHIS POWER OF ATTORNEY is made on [date] by [name of donor] of [address of donor].1AppointmentI...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings 5th Jun
Precedents
Privacy notice for personal representatives—UK GDPR compliantWe take your privacy very seriously. Please read this privacy notice carefully as it...
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5th Jun
Precedents
Privacy notice for trustees—UK GDPR compliantWe take your privacy very seriously. Please read this privacy notice carefully as it contains important...
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5th Jun
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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24th Mar

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