Recent Features and Opinion – Page 3
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Feature
Raising the FBAR
Many private client solicitors will now be familiar with FATCA reporting obligations. But, as Antony Eminowicz explains, your US clients may also be required by law to disclose details of their foreign bank accounts – and the deadline is looming
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Feature
Annual Conference 2014: Trusts – practical administrative tips in today’s world
In this workshop, Gill Steel looked at recent changes to trustees’ powers and duties and to trust taxation
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Feature
Annual Conference 2014: Capital ideas
At the Private Client Section annual conference, Chris Whitehouse provided an extensive update on recent and upcoming capital tax changes, from the proposed new settlement nil-rate band, to the increasing focus by government on tax avoidance
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Feature
Pullan apart
The recent case of Pullan v Wilson reiterates the importance of ensuring that professional trustees’ fees are reasonable. Adam Draper examines the case, and the lessons to learn for solicitor trustees
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Feature
Back to Basics: FATCA and UK trusts
Jo Summers explains what FATCA is and its application to UK trusts
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Feature
An expensive lesson
Recent years have seen private school and university fees rocket, and private client practitioners are more likely than ever to be asked by clients, whether parents or grandparents, for advice on tax-efficient fees planning. Mark Brownridge offers some tips
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Feature
Back to basics 32: Ins and outs of trust corporations
In recent years, trust corporations have gained in popularity within law firms. However, they remain somewhat a mystery to the general public and, indeed, to many practitioners. Holly Miéville-Hawkins dispels the myth of trust corporations and casts a light on their applicability in many types of practice
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Feature
Trust no one
Filippo Noseda presents a personal perspective on why the EU’s plans on the registration of trusts take the wrong approach, and the significant impact they could have on privacy for EU citizens
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Opinion
Times are changing
Private Client Section chair Simon Leney looks at the changes in the air this Spring on a number of fronts: for clients, for solicitors, and for the Private Client Section itself
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Feature
Securing the future
For clients who have disabled children, one of their main priorities will be supporting their children financially after their death. Daniel Sheridan outlines the options, including wills and trusts, and their implications for tax and benefits
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Feature
PS November 2013
This edition features tax advice in Mehjoo v Harben Barker, lay OPG deputies and attorneys, proprietory estoppel and TOLATA claims in Creasey v Sole, probate software, contested probate, working with LGBT clients, PI claims and means-tested benefits, FATCA, family businesses, and international probate (including Jersey and Belgium)
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Feature
PS September 2013
This edition features will-drafting, LPAs and CoP cases, contentious probate, invalid wills, asset protection trusts, business development, international probate, professional negligence, trustees’ decisions, taxation, advance decisions and HWLPAs, capacity to marry, paying for long-term care, end-of-life care, pre-nups, and IHT reliefs for farming families
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