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) a decision of the Business and Property Division (BPD) which held that a devise to a...
Private Client analysis: In Langley v Langley, the High Court exercised its jurisdiction under section 117 of the Senior Courts Act 1981 (SCA 1981) to...
This Q&A considers whether inheritance tax is chargeable on the value of trust property both upon the death of individual A, who leaves their estate...
Private Client analysis: The Court of Protection confirmed that managing Direct Payments under any of four statutory schemes requires specific...
This week’s edition of Private Client highlights includes: (1) a key Court of Protection decision which examined the care, welfare, and transitioning...
Latest Private Client Practice Notes
This Practice Note is about the VAT issues to consider on the assignment or termination of a lease.In this Practice Note, unless stated otherwise,...
This Practice Note examines reasons for an employer to issue an employee handbook or employee manual (staff handbook, staff manual or company policy...
This Practice Note covers express terms, implied terms, imposed terms and incorporated terms that may make up an employment contract. It considers...
In 2011, anti-avoidance legislation in the form of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) was introduced to tackle...
FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will largely be implemented on a staggered basis...
Latest Private Client Precedents
Key points•domicile is a legal status which links an individual to the laws of a particular jurisdiction—it is not the same as residence or...
[GP OR Doctor]Dear Dr [insert name]Client nameClient addressClient date of birthI act for [insert client’s name] in connection with a lasting power of...
Dear [insert name of GP or other appropriate capacity assessor]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed...
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...
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
Administrator ad litem
An administrator ad litem is a person appointed by a court to administer a deceased person’s estate solely for the purposes of particular proceedings, usually where no personal representative exists, or the existing executor or administrator cannot or should not act in those proceedings. The role is limited and procedural: the administrator ad litem is given authority to represent the estate in specific litigation (for example, a negligence claim, probate dispute or dependency claim) without having full powers to distribute or manage the estate generally.
In England and Wales and Northern Ireland, appointment is typically made under the court’s inherent or statutory jurisdiction in probate or civil proceedings, and the expression “administrator ad litem” is descriptive rather than a distinct statutory office. In Ireland, similar practice exists, often linked to contentious probate or fatal injuries claims. In Scotland, a roughly equivalent concept arises through appointment of a judicial factor or executor dative for limited purposes, though the precise terminology “administrator ad litem” is less common.
The appointment safeguards procedural fairness, ensures the estate can sue or be sued, and avoids delay where there is dispute, conflict of interest, or absence of a functioning personal representative.
Facility and circumvention
A Will is open to challenge when facility and circumvention can be shown to have existed. Facility is less than insanity but exists where the testator, either because of physical or mental illness, can easily be imposed upon. ‘circumvention’ refers to pressure or persuasion.
Incapacitation
In legal practice, incapacitation describes a person’s inability to make decisions or perform legal acts because they lack the mental or physical capacity required at the relevant time. It is a functional concept, focussing on whether the person can understand, retain, use or weigh information and communicate a decision.
Across the UK and Ireland, the term underpins areas such as capacity to contract, make a will, litigate, consent to medical treatment, or grant a power of attorney. It is closely linked to statutory “lack of capacity” tests and common law rules on mental capacity and undue influence.
In England and Wales, the Mental Capacity Act 2005 provides the primary statutory framework. Scotland uses the Adults with Incapacity (Scotland) Act 2000, while Northern Ireland relies on the Mental Capacity Act (Northern Ireland) 2016. Ireland is governed by the Assisted Decision-Making (Capacity) Act 2015.
Although terminology and statutory tests differ slightly, all jurisdictions apply decision-specific, time-specific assessments and prioritise the person’s autonomy, using the least restrictive alternative. Incapacitation has significant consequences for the validity of transactions, appointment of deputies, attorneys or guardians, and the court’s jurisdiction to make welfare and property decisions.
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