Individuals leaving the UK—overview

What is a protector? A protector is an individual who holds powers under a trust but is not a trustee. A protector is independent of the trustee and stands apart from the trustee’s role. The protector’s role is usually to monitor, oversee, or exercise a degree of control over the administration and running of the trust by the trustee. It is commonly the case that a settlor chooses to provide for a protector where a third party or an institutional trust company is formally appointed as trustee. Why have a protector? There is no requirement to have a protector of a trust, and the settlor must decide whether or not to provide for one at all. The power most commonly given to a protector is the power to appoint and remove the trustee of the trust as needed. If there is no protector, or no person who is independent of the trustees who holds this power, then difficulties can arise if the beneficiaries are unhappy with the trustee and the trustee refuses to retire...

Principal private residence relief (PPR relief) removes some or all of the gain arising on the sale or disposal of an individual’s dwelling-house from capital gains tax (CGT) where the property was their sole or principal residence at any time during their ownership period. UK-resident taxpayers may claim PPR relief on the disposal of a UK or a non-UK residence. Individuals who are not UK resident may claim PPR relief on the disposal of a UK dwelling-house. From 6 April 2015, a residence will not qualify for PPR relief in a tax year unless the individual either: was resident, in that tax year, in the country where the dwelling-house is situated; or spent at least 90 nights in the dwelling-house (or in dwelling-houses within the same country) during that tax year. Principal private residence relief: the basics In general, gains realised on the disposal of an individual’s dwelling-house are exempt from CGT if the property was their only or main residence for the entire period of ownership (section 222, Taxation of Chargeable Gains Act 1992 (TCGA 1992))...

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...