About Private Client Law
When Private Clients ask questions, they expect answers - right away. But when you’re working across so many different areas of the subject day to day, it’s impossible to hold it all in your head. In addition finding the answer often means cross-referencing several different sources – from the latest legislation to the Law Society’s most up-to-date guidance.
Will Precedents
Precedents covering the most common scenarios in this area. Drafting notes accompany each clause - incorporating the latest developments like Will drafting considerations for inheritance tax residence nil rate band.
Court of Protection
Our Court of Protection topic covers both property and finance, and health and welfare Court of Protection applications. It’s geared at both the Court of Protection specialist practitioner and the occasional user.
Trust compliance
Topics include beneficial ownership transparency, the Money Laundering Regulations, the Trust Registration Service, obligations relating to data protection and GDPR and offences under the Bribery Act 2010.
Cross-referencing sources
When private clients ask questions, they expect answers quickly. But, working across lots of areas day to day, it’s impossible to hold it all in your head. We’ll help you cross-referencing several different sources.
Topics We Cover
Latest Private Client News
This week’s edition of Private Client highlights includes: (1) Spring Statement 2025; (2) Ashimola v Samuel, an extraordinary case in which the court...
Private Client analysis: In this LexisNexis® Practical Guidance video, Kelly Greig, Private Client Partner at Blick Rothenberg LLP, discusses the...
This Q&A considers the failure of contingent gifts....
Tax analysis: A summary of the key business tax announcements made in the Spring Statement on 26 March 2025. Key announcements include: (1) a...
HM Courts & Tribunals Service (HMCTS) has reported that digital probate applications have increased from 17% in 2019-20 to 80% between April and...
Latest Private Client Practice Notes
Types of overseas pension schemesSTOP PRESS: The Finance Act 2025 (FA 2025) has now been enacted following receiving Royal Assent on 20 March 2025. In...
International pension transfersSTOP PRESS: The Finance Act 2025 (FA 2025) has now been enacted following receiving Royal Assent on 20 March 2025. In...
Qualifying Recognised Overseas Pension Schemes (QROPS)STOP PRESS: The Finance Act 2025 (FA 2025) has now been enacted following receiving Royal Assent...
Coronavirus (COVID-19) implications for dispute resolution [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This...
What is a UK permanent establishment?Forthcoming change: In June 2023, HMRC opened a consultation on the ‘Reform of UK law in relation to transfer...
Latest Private Client Precedents
Probate—client guideThis document provides general guidance regarding the probate procedure for non-professional personal representatives and bereaved...
Limited partnership agreementThis limited partnership Agreement is made on [insert day and month] 20 [insert year]Parties1[insert name of general...
Clause—legacy of property qualifying for agricultural property relief into discretionary trustFORTHCOMING CHANGE: At Autumn Budget 2024 on 30 October...
Explanatory note for a client's Will—fully discretionarySTOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.Finance...
Pro forma index to authorities bundle for a tax tribunal caseTC/[insert year]/[insert case number]In the first tier tribunal(Tax chamber)Between:[Name...
Latest Private Client Q&As
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'?
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 certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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...
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,...
Payment of legacies
Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
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,...
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...
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,...
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...
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...
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...
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?
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...
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...
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.
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...
Perpetuities and accumulations
Perpetuities and accumulationsThe rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and...
Associated legal terms
Alternative investment market (AIM)
Alternative investment market is a sub-market of the stock-exchange'>London Stock Exchange. It allows the shares of small, mid-cap and growing companies to be traded with a more flexible regulatory system than is applicable to the main market.
Open-ended investment company (OIEC)
For UK tax purposes, a UK company that is incorporated under, and meets the regulatory conditions set out in FSMA 2000.
Renvoi
A concept of conflict of laws or private international law (PIL) rules. Broadly, it means that a reference to a law of a country includes its conflict of laws rules.
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