Trusts of land

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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
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted 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
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
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—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
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 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
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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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
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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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
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

Most recent Trusts of land content

Q&As
What is the procedure to ask the court to appoint a new trustee of land, and a vesting order in the new trustee?For guidance on the appointment of...
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15th Jul
Q&As
Can land be held on trust for a partnership by a person who has yet to be admitted as a partner?Partnership propertyA partnership will normally be...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 15th Jul
Q&As
Can the trustees of a personal injury trust governed by English law acquire real property in Scotland? Are there any restrictions under Scottish law...
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15th Jul
Q&As
When serving an option to purchase notice on landlords (who are trustees of a trust of land), two of whom have died, should the notice be served on...
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Produced in partnership with Oliver Auld of Charles Russell Speechlys LLP 15th 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
Are two trustees or a trust corporation required to let land in the same way as a transfer of land?We have assumed that this Q&A relates to registered...
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Produced in partnership with James Smith of Mishcon de Reya 15th Jul
Practice notes
Jointly owned property and loss of capacity Q&AsThis Practice Note aims to guide practitioners to Q&As covering the rules and procedure that apply in...
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15th Jul
Q&As
Can an executor bring a claim pursuant to section 14 of the Trusts of Land and Appointment of Trustees Act 1996 for an order for sale?We refer you to...
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5th Jul
Precedents
Letter of claim—constructive trust, requesting an order for saleDear [insert firm name]Our Client: [ ]Your Client: [ ]Re: [insert property address]We...
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1st Jul
Precedents
Letter severing a joint tenancy and enclosing notice of severance of a joint tenancyDear [insert organisation or individual’s name]Our client: [insert...
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17th Jun
Q&As
Can the executor of one tenant in common who is also selling as the attorney of the other tenant in common effect a valid transfer of the...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun

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