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) analysis of JB v Official Solicitor, where the court adopted a more fact-sensitive,...
Private Client analysis: From April 2027 some pension death benefits will be within scope of inheritance tax (IHT). New Regulations were published on...
This Q&A considers the IHT treatment of an overdrawn partnership current account on the death of a partner in an unincorporated partnership....
The Charity Commission has published its Charity Sector Risk Assessment 2026, identifying financial resilience, private benefit abuse and structural...
Private Client analysis: The Court of Appeal allowed the parents’ appeal and appointed them as HB’s health and welfare deputies, rejecting the...
Latest Private Client Practice Notes
The concept of a ‘permanent establishment’ (PE) is set out in Article 5 of the Organisation for Economic Co-operation and Development (OECD) model tax...
FORTHCOMING CHANGE relating to profits from exploration and exploitation rights: On 13 July 2026, HMRC published for consultation draft legislation...
This Practice Note looks at the meaning of a permanent establishment (PE) for tax purposes, both under UK domestic law and in double tax treaties...
FORTHCOMING CHANGE relating to discovery assessment time limits and the correction of errors: on Legislation Day, 13 July 2026, draft legislation was...
These are tables of cases from the Court of Protection from the year 2025 onwards. They are organised by topic including a summary, links to further...
Latest Private Client Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1RevocationI revoke the...
[Your ]Will—[explanatory note]This [explanatory note] explains the main provisions of your Will. Please read this [explanatory note] and your Will...
THIS POWER OF ATTORNEY is given on [date] by me [name of donor] of [address of donor].This Deed PROVIDES:1AppointmentI appoint [name of attorney] of...
[Your] Will—[explanatory note]This [explanatory note] explains the main provisions of your Will. Please read this [explanatory note] and your Will...
This document provides general guidance about what is involved in acting as an attorney under a property and financial affairs lasting power of...
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
Accretion
Accretion describes a lawful increase that attaches automatically to property or to a beneficiary’s entitlement, without a separate transfer.
In property law, land gained gradually and imperceptibly by natural forces along watercourses or the foreshore accrues to the riparian or coastal owner. The legal boundary moves with gradual accretion but not with sudden change (avulsion). Across England and Wales, Northern Ireland and Ireland this is a common-law rule; in Scots law the phenomenon is called alluvion, with broadly equivalent effect. Registration may require evidence and an application to amend the title plan or cadastral map.
In succession and trusts, accretion denotes the increase of one beneficiary’s share when another gift fails, lapses or is disclaimed, typically among joint tenants or among residuary beneficiaries, unless the instrument shows a contrary intention or statutory anti-lapse applies (for example, Wills Act 1837, s.33; Succession Act 1965 (Ireland), s.98). Specific legacies to tenants in common usually do not accrete; the failed share falls into residue or on intestacy.
In Scots conveyancing, accretion also describes after-acquired title “feeding” an earlier disposition by a non-owner, becoming effective when the granter later acquires title; the English and Northern Irish analogue is the doctrine of feeding the estoppel.
Bond of caution
Where the court appoints a party or other person to find caution (a sum of money as security), this may be done by depositing cash, or by arranging a bond with an insurance company. It ensures that money is available in the event that the security is required. Note ‘caution’ is pronounced to rhyme with station. See also caution.
Sine qua non trustee
A trustee with a right of veto over the acts of co-trustees.
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