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
Private Client analysis: On 19 March 2026, the Judicial Committee of the Privy Council (Privy Council) delivered its landmark judgment in A and others...
This week’s edition of Private Client highlights includes: (1) Trust registration service—HMRC publishes guidance on registration and CIOT flags issue...
This Q&A considers whether an application for pre-action disclosure appropriate in an estate dispute between beneficiaries and personal...
The Chartered Institute of Taxation (CIOT) has flagged an issue with HMRC's Trust Registration Service (TRS) affecting practitioners attempting to...
This week’s edition of Private Client highlights includes: (1) Midlothian Council v DM (by his ALR, Helen Smith), in which the Court of Protection...
Latest Private Client Practice Notes
What is the inherent jurisdiction (IJ)?The inherent jurisdiction of the High Court is a residual protective jurisdiction used to safeguard vulnerable...
This Practice Note considers the effect that the application of private international law rules may have on trusts with respect to their construction...
This Practice Note provides practical guidance on how to execute documents properly when one or more parties to a contract are not physically present....
Summary of key reporting obligationsThis Practice Note considers a variety of tax and regulatory regimes which require the trustees, or in some cases,...
In the case of HL v United Kingdom, also known as the Bournewood case, the European Court of Human Rights held that a procedure prescribed by law must...
Latest Private Client Precedents
HM Revenue and Customs [Insert HMRC address][insert date]Dear [insert organisation/department name]We are writing to notify you of our joint election...
[GP OR Doctor]Dear Dr [insert doctor’s name]Client nameClient addressClient date of birthI am acting for [insert client’s name] in connection with the...
This document provides general guidance about statutory Wills, explaining what they are, when it will be appropriate to make one and the process for...
This document provides general guidance about lasting powers of attorney (LPAs), explaining what they are, the benefits of making one and the process...
[HEADED NOTEPAPER][NAME and ADDRESS OF CHARITY][DATE][ADDRESS OF CHARITY][By email]Dear [NAME OF APPOINTEE]Your appointment as trustee of [INSERT...
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
Offshore bond
A non-UK life insurance policy.
Pensions Act 2014
Legislation making sweeping changes to the UK pension landscape.
Small pot
Personal pensions that are below £2,000 (or post-April 2015, £10,000). A tax-free lump sum of 25% is taken and the balance is taxed at the member’s marginal rate. An individual is permitted three small pots from April 2015 (previously two).
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