We have assumed that: • the life tenant had a qualifying interest in possession in the trust property • the trustees and the personal representatives are different persons When the life tenant of a qualifying interest in possession (QIIP) dies, the trust property subject to the QIIP becomes chargeable to inheritance tax (IHT). The trustees are regarded as bare trustees of the trust property and hold it on trust for whoever has become absolutely entitled to it. The value of the trust property is aggregated with the deceased life tenant's free estate to determine the overall IHT liability. However, the responsibility for paying the

This Q&A assumes that the settlement in question is discretionary. A ‘protected settlement’ is an offshore settlement created by a non-UK domiciled settlor who is not a formerly domiciled resident or deemed domiciled under the 15-year rule when the settlement is made. From 6 April 2017, gains and foreign income of protected settlements cannot be a taxed on the settlor of a settlor-interested trust as they arise under the settlements code or the transfer of assets abroad code (TAA Code), unless the protected settlement status is lost. Loss of protected status occurs from the first tax year in which either the settlor becomes UK-domiciled, as a matter of general law, becomes a formerly domiciled resident or the trust is tainted. Following the death of the settlor, the income and gains of the settlement

Expenses incurred by trustees take various forms and can include: • trustee expenses—compensation for the trustee's own time • professional fees—payment for legal or financial advice or investment management services • administrative expenses The issues of trustees receiving remuneration or expenses are viewed strictly by the courts on the basis of the principle that a trustee must not obtain any benefit from his position as trustee. As regards the trustee's own time, the trust deed would normally contain an express charging clause in respect of professional trustees. If it does not, the trustee has to rely on either the inherent jurisdiction of the Court or section 29 of the Trustee Act 2000 (TA 2000) which allows a professional trustee's

Section 283A of the Insolvency Act 1986 (IA 1986) contains provisions that apply where the bankrupt’s estate includes an interest in a dwellinghouse which, at the date of the bankruptcy order, was the sole or principal residence of either: • the bankrupt • the bankrupt’s spouse or civil partner • a former spouse or former civil partner of the bankrupt For the purpose of answering this Q&A, we assume that IA 1986, s 283A applies to the property mentioned above. If that is not the case, then what follows will not apply. The interest will automatically re-vest in the debtor (without any transfer, assignment or conveyance)

On the making of a bankruptcy order, the bankrupt’s estate automatically vests in the official receiver (OR). Often, a licensed insolvency practitioner (IP) will then be appointed in place of the OR. The trustee has three years from the date of the bankruptcy order to deal with the sole or principal residence of the bankrupt, the bankrupt’s spouse/civil partner, or former spouse/former civil partner. After giving notice, the trustee will need to do one of the following within the three-year period (or within such extension to that period as may apply): • realise the interest in the property. This can be done, for example, by the bankrupt/a third party paying the trustee consideration equal to the trustee’s estimated beneficial interest in the property (although in the case of the

Where a real property is jointly owned and one of the joint owners is made bankrupt, the bankrupt’s beneficial interest under the trust vests in the trustee in bankruptcy, but the legal estate remains vested in the bankrupt and the non-bankrupt joint owner (see section 283(3)(a) of the Insolvency Act 1986, Re McCarthy and Re Amin; Abdulla v Whelan). See also Practice Note: Property that vests in the trustee in bankruptcy on bankruptcy and how the trustee in bankruptcy ascertains the extent of their interest in it. Bankruptcy is a ground for replacing a person as trustee under section 41(1) of the Trustee

If a non-financial provision in a court order needs enforcing—such as if the order concerns directing a party to execute any conveyance, contract or other document, or to indorse any negotiable instrument—the court can, on that party’s failure, order a nominated person to execute the instrument in their place under section 39 of the Senior Courts Act 1981. Therefore, in this case allowing the trustee in bankruptcy to sign the sale contract and transfer deed on the bankrupt

Although section 283A of the Insolvency Act 1986 (IA 1986) refers to a possession order in respect of a property owned by a bankrupt, whether alone or jointly with another person, the order given by the court is much more likely to be an order for the possession and sale of the property. The trustee's function is to realise assets, not just to take possession of them. There is nothing in the legislation that suggests that the property would automatically vest in the debtor again if the trustee had not sold the property within six years of a possession order. The trustee should still therefore be able to sell the property. It is suggested that the wording of the possession order is however reviewed in

Sections 21(1A) and (1B) of the Housing Act 1988 (HA 1988) provide that (paraphrasing): • where the landlord of an English assured shorthold tenancy (AST) is a private registered provider of social housing, and • the AST is for a fixed term of at least two years, the landlord must give at least six months’ notice that the tenancy will not be renewed on expiry. The question of whether the requirement for six months’ notice applies only where the AST is still within its fixed term, or whether it also applies when the AST has become a statutory period tenancy following expiry of the fixed term was addressed

A local authority’s powers to make a Public Spaces Protection Order (PSPO) are contained in section 59 of the Anti-social Behaviour, Crime and Policing Act 2014 (ABCPA 2014). These powers should be used in accordance with the Anti-social Behaviour, Crime and Policing Act 2014 (Publication of Public Spaces Protection Orders) Regulations 2014, SI 2014/2591 and the government’s statutory guidance. A local authority may make a PSPO if satisfied on reasonable grounds that two conditions are met: •  the first condition is that: ◦ activities carried on in a public place within the authority’s area have had a detrimental effect on the quality of life of those in the locality, or ◦ it is likely that activities will be carried on in a public place within that area and that they will have such an effect • the second condition is that

There is a difference between ‘entry clearance’ and ‘leave to enter’. Entry clearance merely grants permission to arrive in the UK, although in many cases, as set out in the Immigration (Leave to Enter and Remain) Order 2000 (LTERO 2000), SI 2000/1161 entry clearance will generally operate as leave to enter, on arrival. The relevant provisions in LTERO 2000, SI 2000/1161 which apply to multiple-entry visit visas are art 4(1)-(2): ‘…(1) A visit visa [(other than a visit visa granted pursuant to the ADS Agreement with China[, or a visit visa for private medical treatment or for entry as an academic visitor]) unless endorsed with a statement that it is to have effect as a single-entry visa]. . . shall have effect

It is not infrequently the case that a party in family proceedings wishes to keep their address confidential. This will often arise where there has been domestic violence and one party has left the family home. Sometimes that party will stay with family or friends, but if they have nowhere else to go, they may take up a place in a refuge. The Family Procedure Rules 2010, SI 2010/2955 (FPR 2010) deal with this situation in FPR 2010, SI 2010/2955, Pt 29. FPR 2010, SI 2010/2955, 29.1(1) provides that a party is not required to reveal, among other things, their home address or other contact details, unless the court directs otherwise. Where a party does not wish to reveal those details, FPR 2010, SI 2010/2955, 29.1(2) requires that the party