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: The Court of Protection held that the location of brain stem death testing must be determined according to the patient’s best...
This week’s edition of Private Client highlights includes: (1) amendments to the Non-Contentious Probate Rules 1987 which come into force on 3...
This Q&A considers the tax implications of parents selling their main residence at an undervalue to their son....
Tax analysis: In Lands Luo Ltd v HMRC, the First-tier Tax Tribunal (FTT) granted permission for a late appeal against refusal of a VAT repayment...
Tax analysis: In Scott Brothers Ltd v HMRC, the First-tier Tax Tribunal (FTT) dismissed an application by the company to reinstate its appeal. The...
Latest Private Client Practice Notes
Privilege in tax casesThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the...
Appealing an HMRC decisionFORTHCOMING CHANGE: A consultation (which closed on 7 July 2025) sought views on options for simplifying, modernising and...
Confidentiality and privacy in tax casesFORTHCOMING CHANGE: The Tribunal Procedure Committee (TPC) consultation on the provision of written reasons...
Costs in the First-tier Tax Tribunal (FTT)This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not...
Possession and sale applications in respect of a bankrupt's family homeWhen the bankrupt's estate vests in the trustee in bankruptcy (trustee)...
Latest Private Client Precedents
Declaration of express trust for sale by joint tenants to sever the joint tenancy in equityDate [date]Parties1[name of first joint tenant] of...
Variation of Trusts Act 1958—lifetime trust—draft order[IN THE HIGH COURT OF JUSTICE][Chancery Division]Claim Number [xxx][Business and Property...
Variation of Trusts Act 1958—draft orderIN THE [HIGH COURT OF JUSTICE][Chancery Division]Claim Number [xxx][Business and Property Courts of England...
Variation of Trusts—claim form[IN THE HIGH COURT OF JUSTICE][Chancery Division][Business and Property Courts of England and Wales][Property, Trusts...
Letter of claim—proprietary estoppel claimDear [insert organisation name]Our Client: [insert name]Your Client: [insert name]Re: [insert property...
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
Administrator
The insolvency practitioner, and officer of the court, who is charged with managing the affairs, business and property of a company in administration.
Executor nominate
The person named in the Will of the deceased to gather and distribute the estate or property of a deceased person.
Probate action / probate claim
These claims principally contest the validity of a Will or codicil and the consequent entitlement to a grant of probate or letters of administration.
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