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Private Client
Found 95 legal briefings
Charity and philanthropy update - inheritance tax; new tax reliefs; artists' resale rights
The first of Macfarlanes' charity and philanthropy updates focuses on the increasing number of significant developments in the field, including inheritance tax reduction where 10 per cent or more of an estate passes to charity on death and new tax reliefs for gifts of cultural objects.
Law Firm: Macfarlanes LLP | Published: 27 January 2012 | Practice Area: Private Client
Squatting outside the law
The Government has bowed to pressure to make squatting at residential premises a criminal offence. This briefing argues an opportunity has been missed to have a radical rethink of the whole procedure around obtaining possession of premises from squatters.
Law Firm: Shoosmiths | Published: 06 January 2012 | Practice Area: Landlord and Tenant
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1 person found this useful
Overseas Restraint Orders in Guernsey have no extra-territorial effect
The Royal Court of Guernsey has ruled that restraint orders obtained in Guernsey on requests from foreign authorities can only apply to assets located in the Bailiwick. Mourant Ozannes take an in-depth look at King v HM Procureur and outline the Court's findings on extraterritorial effect.
Law Firm: Mourant Ozannes | Published: 15 December 2011 | Practice Area: Domicile and residence
Trustees may still be penalised in costs even where the Court blesses their decisions
This briefing studies In the Matter of the Y Trust [2011], which involved an application to distribute the assets of the Trust. In addition to outlining the case's background and decision, Mourant Ozannes studies the various parties' positions and the wider legal principles at play.
Law Firm: Mourant Ozannes | Published: 02 December 2011 | Practice Area: Succession Planning and Trusts
Rating: 1 person found this useful
Happy families and happier courts: an overview of the Family Justice Review
On 3 November 2011, the long-awaited Family Justice Review was published following a lengthy consultation period. This briefing sets out some of the headline recommendations of particular interest to health professionals who work with children and adults who are involved in family proceedings.
Law Firm: Mills & Reeve | Published: 14 November 2011 | Practice Area: Family Law
Billionaires' blues: the UK trust fund issues facing Russia's super rich
Trusts are a common part of a personal ownership structure chosen by many Russian high-net-worth individuals. This article looks at some of the typical issues that Russia's wealthy elite face when using trusts (in particular English Law trusts) and some of the approaches solving these issues.
Law Firm: Goltsblat BLP | Published: 02 November 2011 | Practice Area: Succession Planning and Trusts
Rating: 2 people found this useful
The powers that be: granting power of attorney in the UAE
The guide from UAE legal specialists Hadef & Partners provides a full introduction to powers of attorney in the UAE, including how to issue and terminate a POA, the obligations of an attorney and fundamentals to consider before issuing a POA.
Law Firm: Hadef & Partners | Published: 09 September 2011 | Practice Area: Powers of Attorney
Rating: 1 person found this useful
Happy families? The media and family courts
This timely report from the Judiciary aims to draw together a number of overlapping statutes, rules and common law principles which affect the ability of the media to inform the public about family proceedings.
Law Firm: Judiciary of England and Wales | Published: 31 August 2011 | Practice Area: Family Law
Make no mistake – the matter of the S Trust
A recent judgment has reiterated the willingness of the Jersey Court to plough its own furrow and decline to follow English authority when satisfied it is inappropriate to do so. The decision relates to the equitable jurisdiction of the Court to set aside a transaction on the grounds of mistake.
Law Firm: Mourant Ozannes | Published: 25 July 2011 | Practice Area: Private Client
HMRC's information powers and what they mean for offshore trustees
This briefing looks at Revenue and Customs v Panos Parissis and Adrian Towland and Ian Harrison and its practical implications for offshore trustees which considered whether documents held by the professional trustee of three Guernsey trusts were in the 'power and possession' of the taxpayers.
Law Firm: Mourant Ozannes | Published: 20 July 2011 | Practice Area: Succession Planning and Trusts
Rating: 1 person found this useful
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