Personal injury and disabled persons trusts

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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): 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 9th 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
Practice notes
IdentificationThe personal representatives (PRs) must identify:•the beneficiary entitled•what each beneficiary is entitled to receive•the time at...
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25th Sep

Most recent Personal injury and disabled persons trusts content

Practice notes
For general guidance on the special income tax and capital gains tax (CGT) treatment of trusts for disabled persons, see Practice Note: Taxation of...
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25th Sep
Practice notes
Types of personal injury trustHow to choose between the different types of trustPersonal injury trusts are often considered in the context of the...
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25th Sep
Practice notes
IntroductionIt is a sad fact that in many personal injury cases, particularly those involving the most catastrophic injuries, the injured person will...
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25th Sep
Precedents
If [insert the full name and description of the disabled person who is the object of the trust, eg my said son Joe] of [insert full address of...
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26th Sep
Precedents
1RevocationI [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far...
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26th Sep
Precedents
This TRUST is made on [date]Parties1[name] of [address] (the Settlor) and2[name] of [address] and [name] of [address] (the Original...
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26th Sep
Precedents
This TRUST is made on [date]Parties1[name] of [address] acting by [name] of [address] (the Litigation Friend) and2[name] of [address] and [name] of...
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26th Sep
Precedents
This TRUST is made on [date].Parties1[settlor] of [address] (the Settlor) and2[original trustees] of [addresses] (the Original...
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26th Sep
Precedents
This TRUST is made on [date].Parties1[settlor] of [address] (the Settlor) and2[original trustees] of [addresses] (the Original...
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26th Sep
Practice notes
This Practice Note sets out the special income tax and capital gains tax (CGT) treatment of trusts for disabled persons. For guidance on how to make a...
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26th Sep
Practice notes
A ‘disabled trust’ is a trust which benefits from special inheritance tax (IHT) treatment provided certain qualifying conditions are met. In order for...
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26th Sep
Practice notes
Inheritance tax and personal injury trustsIt is a common misconception among practitioners that using one type of personal injury trust or another...
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26th Sep
Precedents
This TRUST is made on [date]Parties1[name] of [address] acting by [name] of [address] (the Litigation Friend) and2[name] of [address] and [name] of...
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27th Sep
Q&As
In responding to this query, we have assumed that the claim had not been brought prior to death. Where the deceased had made a claim, see the...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 28th Sep
Q&As
It is important to establish the assets of a trust as when assessing capital for means tested benefits and care in a residential setting, ‘a payment...
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28th Sep
Q&As
For the purpose of this Q&A we have assumed that in setting up or authorising the setting up of a personal injury trust, the claimant wished to...
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Produced in partnership with Andrew Wilson 28th Sep
Q&As
This answer is limited to the definition of a disabled beneficiary for inheritance tax (IHT) and does not consider the definition or implications for...
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Produced in partnership with Ward Hadaway 28th Sep
Q&As
Personal Injury Trusts (PIT) are utilised by claimants with capacity, to protect means-tested benefits to which they are presently entitled; or to...
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Produced in partnership with Colm Nugent of Hardwicke 28th Sep
Q&As
There do not appear to be any direct SDLT rules that applying specifically to Personal Injury (PI) trusts.PI trust monies are generally in ‘cash’....
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28th Sep
Q&As
Section 89(4A) of the Inheritance Tax Act 1984 (IHTA 1984) and Schedule 1A to the Finance Act 2005 set criteria for a trust beneficiary to qualify as...
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28th Sep

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