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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
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
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
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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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
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
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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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
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
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 Wills content

Q&As
What rights subsist in a photograph and how can they be transferred? How is a transfer of copyright in a photograph from a deceased person’s estate...
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25th Jul
Q&As
Can copyright and publication rights be bequeathed on death and how can this be achieved?Where the owner of copyright in a work leaves a Will, the...
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25th Jul
Practice notes
Will drafting protocols—WIQS, SRA and STEPThe Law Society’s Wills and Inheritance Quality Scheme (WIQS)The Law Society Wills and Inheritance Quality...
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23rd Jul
Q&As
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...
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20th Jul
Practice notes
Coronavirus (COVID-19)—WillsThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance...
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20th Jul
Q&As
How should shares in a private limited company be apportioned where the Will provides for equal division between three beneficiaries, but the shares...
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19th Jul
Practice notes
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...
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19th Jul
Precedents
Client information formGENERAL INFORMATIONClientSpouse/civil partnerNameAddressTelephone numberMobile numberEmail addressDOBChildrenNamesDOBPrevious...
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16th Jul
Precedents
Will preparation checklistAction√DateWill questionnaire and Making a Will—client guide sent to client(s)Terms of business letter and other client care...
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16th Jul
Precedents
Making a Will—client guideThis document provides general guidance regarding the reasons for and process involved in making a Will. Your Private Client...
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16th Jul
Practice notes
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...
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Produced in partnership with Keith Bruce-Smith and Katie Walsh of Sinclair Gibson LLP 16th Jul
Q&As
How is a 16-year old beneficiary’s interest classified where a testator leaves their estate to their child by Will on an 18–25 trust with the...
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15th Jul
Practice notes
Personal representatives and trustees—power of appropriationAppropriation is a process by which a personal representative (PR) or a trustee uses a...
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15th Jul
Q&As
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...
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14th Jul
Practice notes
Contents of Wills—executors, trustees and guardiansThere are certain rules to consider when advising a testator on who to appoint as executors of...
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13th Jul
Practice notes
Conditional and dependent relative revocation of WillsIf a testator revokes the Will and that revocation is shown to be subject to a condition, the...
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6th Jul
Q&As
T is the sole shareholder of a property investment company. On T’s death, T wants the company to be wound up and its properties distributed to...
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1st Jul

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