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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
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
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
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
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
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
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
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
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
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 Execution content

Practice notes
Verification of documents and informationCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural...
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21st Jul
Q&As
What specific information should be included in the main body of a statutory declaration? And what information should the solicitor provide to the...
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20th Jul
Q&As
A trust deed includes an express power for the settlor to appoint trustees. Does this power enable the settlor to appoint a trustee in their Will that...
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15th Jul
Q&As
How many trustees should sign a contract for it to be binding on all trustees? Does it make any difference if the trust is an occupational pension...
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15th Jul
Q&As
What information do you have concerning the execution of guarantees by trustees?For the purposes of this Q&A it is assumed that:•the trust in question...
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15th Jul
Practice notes
Execution formalities—individualsThis Practice Note provides guidance on the proper execution of simple contracts and deeds for individuals. It covers...
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14th Jul
Practice notes
Electronic signaturesCoronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response...
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14th Jun
Q&As
How do you terminate a deed poll relating to a trust? Would all of the beneficiaries need to agree to this?A deed poll is a deed made by and...
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5th Jun
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law 5th Jun
Q&As
What would happen if a gift of property is made by deed and the recipient of the gift dies on the same day? Does it matter that only the donor signed...
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5th Jun
Q&As
How can a third party enforce rights under a deed to which it is not a party?Privity of contract'Privity of contract' is a common law doctrine, which...
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5th Jun
Q&As
Can a deed be signed abroad and witnessed by a foreign national?This response assumes that the deed is executed by an individual.This response...
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Produced in partnership with Cecilia Xu Lindsey of 9 Stone Buildings 5th Jun
Q&As
Can two attorneys sign a deed in lieu of two directors signing, or does it have to be one attorney and one witness?Documents executed as deeds must be...
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5th Jun
Q&As
Can a poor-quality signed copy document be re-executed by the parties and backdated as signed at the original date of signature?Ensuring that a...
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5th Jun
Q&As
Can certified copies of documents be sent/received by email? Is a certified copy of a document sent/received by email a 'true...
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5th Jun

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