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...
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...
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...
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...
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Will drafting protocols—WIQS, SRA and STEPThe Law Society’s Wills and Inheritance Quality Scheme (WIQS)The Law Society Wills and Inheritance Quality...
Does a Will need to be translated into the testator’s language if they do not understand English as a condition of valid execution?Where an individual...
Coronavirus (COVID-19)—WillsThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance...
How should shares in a private limited company be apportioned where the Will provides for equal division between three beneficiaries, but the shares...
Will drafting—client careThe preparation of a Will may be one of the most significant services that a practitioner will perform for their client. In...
Will preparation checklistAction√DateWill questionnaire and Making a Will—client guide sent to client(s)Terms of business letter and other client care...
Making a Will—client guideThis document provides general guidance regarding the reasons for and process involved in making a Will. Your Private Client...
Making a WillCORONAVIRUS (COVID-19): The formal requirement for a valid Will to be witnessed in the presence of two witnesses is to be relaxed (with...
Is it possible for two partners of a firm to retire their role as trustees of a trust on behalf of the entire firm and bind all the other partners to...
Can you obtain a charging order over property held on trust where the judgment debtor is a one of multiple beneficiaries under the trust and also one...
Sign-in
Help
Scottish Law
