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) Calderdale MBC v LS, a complex Court of Protection decision of fluctuating capacity;...
Private Client analysis: This considers implications of the changes to inheritance tax on agricultural property relief and business relief as set out...
This Q&A considers whether an attorney can act under a health and welfare Lasting Power of Attorney when the donor has fluctuating capacity due to...
Tax analysis: In Louwman v HMRC (7 March 2025), the First-tier Tax Tribunal (FTT) decided that offshore income gains and accrued income profits, of...
Private Client analysis: The court found that (i) the deceased had, with the assistance of her solicitor, effectively revoked her last Will by...
Latest Private Client Practice Notes
When does the UK tax non-resident companies?Forthcoming change: HMRC issued a consultation on the ‘Reform of UK law in relation to transfer pricing,...
Transactions defrauding creditors—claims under section 423 of the Insolvency Act 1986Section 423 of the Insolvency Act 1986 (IA 1986) allows for the...
Bribery and corruption risk management guideWhy you need to manage this riskUnder the Bribery Act 2010 (BA 2010) it is a criminal offence to pay or...
Mortgaging charity land—charity's considerationsIf a charity is proposing to:•mortgage (or re-mortgage on different terms) property that it...
Charity land disposalsIdentifying charity landCharity land can be held by any person or group of persons. The purpose for which the land is held...
Latest Private Client Precedents
Execution clause (Scotland)—ordinary execution by a corporate general partner for a limited partnershipSubscribed for and on behalf of [insert name of...
Execution clause (Scotland)—self-proving execution by a corporate general partner for a limited partnershipSubscribed for and on behalf of [insert...
Execution clause (Scotland)—ordinary execution by an individual general partner or an authorised signatory for a limited partnershipSubscribed by...
Execution clause (Scotland)—self-proving execution by an individual general partner or an authorised signatory for a limited partnershipSubscribed by...
Execution clause (Scotland)—ordinary execution by a corporate director or secretary signing on behalf of a companySubscribed for and on behalf of...
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
Continuation option
The option to take out a life insurance policy to replace life cover provided by a pension scheme upon leaving without having to provide evidence of health.
Multiplepoinding
An action to determine the rights of parties to a fund or property in dispute and to release the holder of the fund from any claim.
Personal representative
A person who administers the estate of a deceased person. A personal representative appointed under a valid Will is called an executor. Where the deceased did not leave a valid Will, the personal representative has to be appointed by the court and is called an administrator.
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