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
The Charity Commission has announced that the Charities Statement of Recommended Practice (SORP) making body has published a helpsheet on the new...
This week’s edition of Private Client highlights includes: (1) the Court of Protection directs the Office of the Public Guardian to cancel three LPA...
The Internal Revenue Service (IRS) has highlighted its partnership with HMRC in establishing HMRC’s Strengthened Reward Scheme, which launched in...
This query refers to whether it is possible to impose a deadline on a beneficiary to decide whether to disclaim a gift where their delay is...
Private Client analysis: The court held that SM’s supported-living arrangements did not amount to an objective deprivation of liberty under Article 5...
Latest Private Client Practice Notes
This Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also Precedent: Data...
The UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At this point, the withdrawal period under Article 50 TEU...
This Practice Note introduces common digital advertising and marketing channels, including website advertising (banners and tile ads), search engine...
This Practice Note analyses legal and commercial issues arising out of direct marketing activities. It covers the relevant provisions of Assimilated...
This Practice Note describes the law of electronic signatures (also known as digital signatures, e-signatures, E-Signatures, eSignatures, paperless...
Latest Private Client Precedents
STOP PRESS: On 1 October 2026 a newly formed Business and Property Division replaced the Chancery Division—see News Analysis: The new Business and...
Dear [insert name of GP or other appropriate capacity assessor]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed...
Dear [insert name of GP or other appropriate capacity assessor]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed...
STOP PRESS: On 1 October 2026 a newly formed Business and Property Division replaced the Chancery Division—see News Analysis: The new Business and...
We take your privacy very seriously. Please read this privacy notice carefully as it contains important information on who we are and how and why we...
Latest Private Client Q&As
Featured Private Client content
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...
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...
Preparing the application form PA1P/PA1A for probate or letters of administration
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilities
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Loan agreement—individuals
Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
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...
Trustees—appointment of trustees
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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...
Assent of assets by personal representatives
Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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.
Intermeddling in an estate
Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
Termination of trusts—methods of termination
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Trusts as a vehicle for holding company shares
Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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...
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...
Source of income (and private client)
Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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,...
Associated legal terms
Narrative
That part of a legal document which sets out the names of the granter and grantee and the reasons and purposes of the document.
Trust
An equitable obligation (ie a duty imposed by the law of equity), binding the trustee to deal with property over which he has control (the trust property), for the benefit of persons (the beneficiaries), of whom the trustee may be one, and any one of whom may enforce the obligation.
Unit trust
An investment vehicle in the form of a trust or open-ended investment company which allows several investors (unit-holders) to invest in the same assets by way of what is often a small contribution compared to the total value of the trust fund. The interests of the unit-holders in the trust are represented by units of beneficial interest, the value of which are directly related to the value of the assets in the trust fund. See also ‘authorised unit trust’ and ‘unauthorised unit trust’.
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