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) Form IHT38—Claim for relief on loss on sale of land has been updated; (2) the Office of...
HMRC has relocated the start page for accessing the online service for making Annual Tax on Enveloped Dwellings (ATED) returns....
Private Client analysis: The applicant, Enable & Thrive Ltd, made an application to be appointed as a property and affairs deputy for an individual...
This Q&A considers whether, where a deed of confirmation of a previous (now missing) deed of retirement and appointment of trustees has misspelled the...
The Office of the Public Guardian (OPG) has updated its guidance on the legal framework under the Mental Capacity Act 2005 governing when deputies and...
Latest Private Client Practice Notes
Tax—Finance Bill 2026 tracker—progress through ParliamentThis Practice Note contains information on the Finance Bill 2026, also known as Finance Bill...
How to complete a Lasting Power of Attorney (LPA)Forthcoming change: Further to the Government's response to the Ministry of Justice’s and Office of...
Consolidated HMRC Manuals tracker 2025–26–Private ClientThis Practice Note is a consolidated version of the HMRC Manuals tracker that appears each...
Case study—cross-border estate involving the EU Succession Regulation and French real propertyFactsAntoine and Camille met while they were both...
IHT spousal exemption and long-term UK residenceSection 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an exemption from inheritance tax...
Latest Private Client Precedents
Estate administration—Letter of authorisation for Estate Administration Banking Protocol[enter organisation name][enter organisation address]Dear...
Estate administration—Letter to bank[enter bank name][enter bank address]Dear [enter organisation name]The late [name of deceased]Account number(s):...
Explanatory note for a client's Will — to spouse absolutely and then to children in equal shares with one share held on a disabled trustSTOP PRESS:...
Estate administration—Letter to pension companyFORTHCOMING CHANGE: The government has announced plans to apply inheritance tax to unused pension funds...
Probate—client guideThis document provides general guidance regarding the probate procedure for non-professional personal representatives and bereaved...
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
Grant in solemn form
A grant in solemn form is made after the executor or any person interested in the Will has propounded it in a claim. Where a Will has been proved in solemn form, no person who has been a party or privy to the proceedings may then challenge the Will unless evidence of fraud or a later Will is discovered.
Register of community interests in land
A public register of pre-emptive rights to acquire third party property asserted under Part 2 of the Land Reform (Scotland) Act 2003.
Strict settlement
A settlement of land falling under the Settled Land Act 1925. It is no longer possible to create such a settlement, but some strict settlements remain in existence.
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