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

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Practice notes
Identification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or beneficiaries entitled to each...
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28th Oct
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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Produced in partnership with Mark Lindley of Boodle Hatfield LLP 26th Oct
Practice notes
FORTHCOMING CHANGE: The Non-Contentious Probate (Amendment) Rules 2020, SI 2020/1059 amend the Non-Contentious Probate Rules 1987, SI 1987/2024 with...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19): The formal requirement for a valid Will to be witnessed in the presence of two witnesses is to be relaxed (with retrospective...
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9th Oct
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
Read More >
9th Oct
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
Read More >
8th Oct
Practice notes
Coronavirus (Covid-19): For news and other resources to assist dispute resolution practitioners working in the civil courts to understand and stay...
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26th Sep
Practice notes
Most of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will find that they are, in essence,...
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26th Sep
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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26th Sep
Practice notes
The major problem personal representatives (PRs) and/or beneficiaries encounter when faced with an actual or potential probate claim is how to, at the...
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26th Sep
Practice notes
Definition and purpose of a WillIn general terms, a Will is a document made in accordance with the formal requirements laid down by section 9 of the...
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26th Sep
Practice notes
The rights of a person appointed executor by a Will cease if they:•die without having taken out probate•fail to appear on being cited to take out...
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26th Sep
Practice notes
The intestacy rulesIf the deceased died intestate, Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to:•all the movable...
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26th Sep
Practice notes
ExecutorsAn executor is the person appointed by the Will to carry into effect its provisions and to administer the property of the testator. The...
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26th Sep
Practice notes
Revocation of a WillA Will is revocable at any time during the testator's lifetime. A testator may not revoke their Will in any manner they choose: a...
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25th Sep
Practice notes
Personal representatives' dutiesThe Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must:•collect and get in...
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25th Sep

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

Precedents
THIS POWER OF ATTORNEY is made on [date] by [name of donor] of [address of donor].1AppointmentI appoint [[name of attorney] of [address of attorney]...
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26th Sep
Practice notes
Cryptoassets, exchange tokens, utility tokens and security tokensIt started with Bitcoin (see below). An avalanche of other non-traditional currencies...
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26th Sep
Practice notes
STOP PRESS: On 11 March 2020, the Court of Appeal issued a judgment allowing both appeals in the Dawson-Damer v Taylor Wessing LLP case as to (1)...
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26th Sep
Practice notes
STOP PRESS: On 11 March 2020, the Court of Appeal issued a judgment allowing both appeals in the Dawson-Damer v Taylor Wessing LLP case as to (1)...
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26th Sep
Practice notes
BREXIT IMPACT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK...
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26th Sep
Practice notes
Brexit: As of exit day (31 January 2020), the UK is no longer an EU Member State, but it has entered an implementation period during which it...
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26th Sep
Practice notes
What are cryptoassets?One of the hurdles in relation to understanding non-traditional currencies and assets lies in the inconsistent use of language....
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27th Sep
Practice notes
This Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are issued using distributed ledger technology, alternatively known...
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27th Sep
Practice notes
Brexit: On 31 January 2020, the UK ceased to be an EU Member State and entered an implementation period, during which it continues to be subject to EU...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 28th Sep
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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16th Oct
Practice notes
Brexit: The Retained General Data Protection Regulation, Retained Regulation (EU) 2016/679 (UK GDPR) regime described in this Practice Note is the UK...
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16th Oct
Precedents
BREXIT: The Retained Regulation (EU) 2016/679 (UK GDPR) regime will replace the General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR)...
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19th Oct
Precedents
BREXIT: The Retained Regulation (EU) 2016/679 (UK GDPR) regime will replace the General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR)...
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19th Oct

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