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 Appeal has found that the test of ‘Place of Effective Management’ (POEM) in a double taxation treaty (DTT) is...
The government has relaunched a new Pensions Commission on 21 July 2025, headed by Baroness Jeannie Drake, Sir Ian Cheshire, and Professor Nick...
HM Treasury (HMT) has published the government’s response to the 2024 consultation on the Money Laundering Regulations (MLRs), detailing changes that...
This week’s edition of Private Client highlights includes: (1) Legislation Day is on 21 July 2025; (2) the ICAEW has launched a consultation on...
This Q&A considers whether, if an executed deed of appointment under a trust is missing the name of the appointee (due to a clerical error) would the...
Latest Private Client Practice Notes
Transactions defrauding creditors—claims under section 423 of the Insolvency Act 1986Section 423 of the Insolvency Act 1986 (IA 1986) allows for the...
Electronic working and CE-File—how to use CE-FileNOTE: the CE-File pilot is due to expire on 1 November 2025. The Civil Procedure Rules Committee has...
Social Security Benefits and Eligibility Welfare benefits have been updated with a number of benefits being amalgamated and replaced. Universal credit...
Consolidated HMRC Manuals tracker 2025—Private ClientThis Practice Note is a consolidated version of the HMRC Manuals tracker that appears each week...
CGT—business asset disposal relief (formerly entrepreneurs' relief)Business asset disposal relief (BADR), which was called entrepreneurs' relief for...
Latest Private Client Precedents
Letter of claim—family provision claimDear [insert organisation name][PROSPECTIVE CLAIMANT’S NAME] AND [PROSPECTIVE DEFENDANT(S) NAME(S)]The estate of...
Draft Chancery Case Management Directions—family provision claimIT IS ORDERED that: 1Allocation1.1Allocation to Multi-TrackThis Claim is allocated to...
Draft Witness Statement—personal representative—family provision claimThis Precedent is based on a precedent found in Inheritance Act Claims: Law,...
Draft Witness Statement—claimant—family provision claimThis Precedent is based on a precedent found in Inheritance Act Claims: Law, Practice and...
Contentious probate—client guideThis document provides general guidance regarding some of the key issues in bringing a contentious probate claim.Your...
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
Executive pension plan (EPP)
A scheme for selected directors or employees.
Mixed fund cleansing
See ‘cleansing relief’.
Pre-owned assets tax (POAT)
An inheritance tax anti-avoidance measure, consisting of a freestanding annual charge to income tax on certain individuals, known as ‘chargeable persons’, with respect to benefits they receive as a former owner of property or of property derived from it.
CONTACT US
