In a situation where the Will of a person holding property as a tenant in common with their spouse leaves their interest to children with a right for...
Applications under the Variation of Trusts Act 1958The Variation of Trusts Act 1958 (VTA 1958) gives the court the jurisdiction to approve variations...
Company donationsThe key legislation setting out charitable donations relief for companies is enshrined within Part 6 of the Corporation Tax Act 2010...
Deputyship returns and accountsFor all those appointed by the Court of Protection to act as a deputy for property and financial affairs or health and...
Characterisation of trust distributions for tax purposesThe tax treatment of a distribution from a trust in the hands of the recipient is determined...
Public Guardian and Court of Protection fees and fixed costsFees for applications to the Office of the Public GuardianThe fees to be paid in respect...
Beneficiary receipt on final distribution of trustI, [beneficiary], acknowledge that today I received from [names of trustees] the trustees of [insert...