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 and the Fundraising Regulator have jointly published guidance for individuals engaged in public fundraising for charity. The...
Public Law analysis: In A Reference by the Attorney General for Northern Ireland [2026] UKSC 16, the Supreme Court overruled Cheshire West, holding...
This week’s edition of Private Client highlights includes: (1) the Court of Protection dismisses a deputy’s application to dispense with service in a...
This Q&A considers if, where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust...
The Department for Work and Pensions (DWP) has launched a consultation on proposed amendments to the Occupational and Personal Pension Schemes...
Latest Private Client Practice Notes
FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022:...
This Practice Note analyses legal and commercial issues arising out of direct marketing activities. It covers the relevant provisions of Assimilated...
This Practice Note introduces common digital advertising and marketing channels, including website advertising (banners and tile ads), search engine...
JurisdictionThe probate jurisdiction of the courts developed within the Ecclesiastical jurisdiction that had been in force since the 14th century....
The taxation of the estate is often a significant consideration in the compromise of claims under the Inheritance (Provision for Family and...
Latest Private Client Precedents
This Deed is made on [date] by [trustees] of [addresses] (the Trustees).Background(A)This Deed is supplemental to a trust dated [date] and made...
This document provides general guidance regarding agricultural property relief (APR) from inheritance tax (IHT) on or after 6 April 2026 for non-legal...
This document provides general guidance regarding business property relief (BPR) from inheritance tax (IHT) on or after 6 April 2026 for non-legal...
STOP PRESS: In A Reference by the Attorney General for Northern Ireland of a devolution issue under paragraph 34 of Schedule 10 to the Northern...
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
Baker trust
A fixed interest trust governed by English law, where the source of the income is the underlying income-producing assets held by the trust.
Double taxation relief
A relief contained in a double tax treaty, the aim of which is to avoid double taxation where two or more countries tax the same property or event. See also ‘unilateral relief’.
Reversionary interest
A beneficial interest that returns or ‘reverts’ back to the settlor of a trust on the occurrence of a specified event, or a future (contingent or vested) interest in a trust. For inheritance tax purposes, the term is defined in IHTA 1984, s 47. See: IHTM16231.
CONTACT US
