Coronavirus (COVID-19) (archived)

This subtopic contains materials, commentary and analysis on the implications of the coronavirus (COVID-19) pandemic for Private Client work, together with links to related guidance and policy documents.

Key areas of practice impacted by coronavirus

The coronavirus pandemic poses many challenges for Private Client practitioners, from executing and witnessing Wills and lasting powers of attorneys (LPAs) when the key parties are in self-isolation, registering the death of a deceased individual and making funeral arrangements under the lock down, and continuing to protect vulnerable individuals under the protection of the Court of Protection who are, in the words of Mr Justice Hayden, in the eye of the storm. Contentious trusts and estates lawyers need to stay on top of the fast-moving changes in the civil courts’ processes and procedures necessitated by the pandemic.

There has been legislative help in a few areas; for example, the To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

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Latest Private Client News

HMRC updates manuals to reflect end of remittance basis taxation from April 2025

HM Revenue and Customs (HMRC) has published comprehensive updates to its Remittance Basis and Domicile Manual and Residence and FIG Regime Manual, reflecting that the remittance basis of taxation is no longer available from the 6 April 2025. The updates incorporate amendments to reflect that domicile is no longer a connecting factor in the tax system and includes new sections covering provisions 809RZA-D and 809VIA. Changes also clarify that while Business Investment Relief investments can be made after 6 April 2025, this relief will not be available from 6 April 2028. The amendments encompass extensive revisions to guidance on claims, quantification, and identification of remittances to reflect these legislative changes.

Private Client weekly highlights—3 April 2025

This week’s edition of Private Client highlights includes: (1) The government publishes a call for evidence as part of the independent review of the loan charge; (2) Analysis of Rukhadze v Recovery Partners GP Ltd, a landmark decision of the Supreme Court on the liability of trustees and other fiduciaries to account for unauthorised profits; (3) Updated HMRC interest rates for late and early payments; (4) The Office of the Scottish Charity Regulator’s announcement of a consultation for an updated charity accounting framework, and (5) DE and another v TE and another (by their Children's Guardian), a decision on the recognition of an overseas adoption.

Question of the week: What options are available to an individual who wishes to leave their residuary estate in a tax efficient way on trust for their spouse for life and then to benefit charity in a flexible way with the charitable beneficiaries being chosen by their trustees? Would the residence nil rate band be available to the estate?

This Q&A provides links to content which may be helpful when advising a client who wishes to leave their residuary estate to their spouse for life and then to charitable beneficiaries at their trustees' discretion.

OSCR announces consultation on updated charity accounting framework

The Office of the Scottish Charity Regulator (OSCR) and other UK charity regulators launched a consultation on 28 March 2025 for an updated Statement of Recommended Practice (SORP) for charity accounting. The new framework, effective from January 2026, introduces a three-tier reporting system based on income levels, new environmental, social and governance requirements, and changes to income recognition and lease accounting. The 12-week consultation seeks input from charities, auditors, trustees and stakeholders to finalise the framework, which will be published in autumn 2025.