Contentious trusts and estates

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Latest Private Client News

Finance Bill 2025 update: Public Bill Committee to begin in January

Finance Bill 2025 update: Public Bill Committee to begin in January
Private Client weekly highlights—19 December 2024

Private Client weekly highlights—19 December 2024

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—19 December 2024

Question of the week: Does the inheritance tax exemption for transfers between spouses apply where both spouses are non-UK domiciled and make a transfer of UK situs assets between them?

Question of the week: Does the inheritance tax exemption for transfers between spouses apply where both spouses are non-UK domiciled and make a transfer of UK situs assets between them?

Question of the week: Does the inheritance tax exemption for transfers between spouses apply where both spouses are non-UK domiciled and make a transfer of UK situs assets between them?

Supreme Court unanimously allows appeal (Hirachand v Hirachand and another)

Supreme Court unanimously allows appeal (Hirachand v Hirachand and another)

The following Dispute Resolution news provides comprehensive and up to date legal information on Supreme Court unanimously allows appeal (Hirachand v Hirachand and another)

Featured Private Client content

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?Lasting powers of attorneyIn contrast...

Death in service benefits

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Lifetime gifts

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...

Practice notes

Exemptions and reliefs from income tax

Exemptions and reliefs from income taxFor income tax rates and allowances applicable in the current tax year, see Practice Note: Key UK tax rates,...
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1st Mar
Practice notes

Payment of legacies

Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
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2nd Mar
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Pete Murrin of Turcan Connell
2nd Mar
tag iconScottish Law
Practice notes

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...
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2nd Mar
Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

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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1st Mar
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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1st Mar
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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2nd Mar
Practice notes

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP
2nd Mar
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

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
1st Mar
Practice notes

Calculating the IHT charge on death

Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
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2nd Mar
Practice notes

Protectors

ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP
2nd Mar
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
2nd Mar
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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2nd Mar
Practice notes

Perpetuities and accumulations

Perpetuities and accumulationsThe rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and...
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1st Mar
News

Changes to the excepted estate rules for IHT and procedure from January 2022

Private Client analysis: The new process for reporting the gross and net value of an estate, for inheritance tax (IHT) purposes, is effective for...
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2nd Mar
Q&As

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?Reservation of...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings
1st Mar

Popular documents

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to administer a deceased’s estate intermeddles in the estate. By performing these duties, the individual holds themselves out to be a PR and is deemed to have

Will successfully challenged due to undue influence following long history of litigation (Rea v Rea)

Private Client analysis: The High Court Chancery Division recently delivered judgment following a five-day contested hearing in a dispute involving the estate of the late Anna Rea who died in 2019. The dispute concerned which of two Wills made by the testatrix, in 1986 and 2015 respectively, should

Trust disputes—asset tracing

Trust disputes—asset tracingIn some circumstances a beneficiary will want to recover a specific asset. Tracing as a remedy will be the preferred option as the claimant seeks to establish a proprietary right to the asset.It is important to make the distinction between tracing the asset that was

Trust disputes—beneficiaries' rights to information

Trust disputes—beneficiaries' rights to informationA distinction should be drawn between disclosure by the trustees under trust law, due to the rights of beneficiaries to receive information and ‘non-party’ disclosure by trustees during litigation, whether voluntarily or as a result of a court