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.
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.
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.
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.
Private Client analysis: Teixeira v Moaven confirms the continued importance of the sham trust doctrine where declarations of trust are used to...
Private Client analysis: This decision clarifies that recurring royalty payments settled on trust may constitute capital, rather than income, for...
Private Client analysis: In brief: there is a widespread misconception that cohabiting couples acquire rights by virtue of their cohabitation under...
The Scottish Charity Regulator (OSCR) has issued guidance stating that the Equality and Human Rights Commission (EHRC)’s updated 'Equality Act 2010:...
This week’s edition of Private Client highlights includes: (1) the Upper Tribunal confirms that a corporate settlor may incur liability for ten-year...
This Practice Note is a horizon scanner tracking key future developments in Private Client. It provides details of key dates for your diary (including...
Personal representatives (PRs) have extensive powers to administer a deceased individual’s estate. This Practice Note suggests practical steps PRs may...
Many charities, whether small or large, rely on lotteries to raise money and they are of particular importance in recessionary times when donations...
This Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also Precedent: Data...
This Practice Note considers the legal concepts of disability, neurodiversity and vulnerability and their relevance when advising individuals. It...
These Training Materials cover the 2% stamp duty land tax (SDLT) surcharge that applies from 1 April 2021 to acquisitions of residential property in...
Subscribed for and on behalf of [insert name of limited partnership]________________________[Director...
Subscribed for and on behalf of [Name of Company]by________________________[Director...
HM Revenue and Customs [Insert HMRC address][insert date]Dear [insert organisation/department name]We are writing to notify you of our joint election...
FORTHCOMING CHANGE: Potential changes to Wills Act 1837The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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 administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
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 doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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 representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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 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 sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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 trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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.
A notice (registered in the relevant property register) to protect the grantee of a deed intended to be registered in the Land Register of Scotland. The 35-day protected period starts on the day after the advance notice is registered. The grantee is protected against the granter being inhibited during the protected period and the protected deed is given priority over competing deeds registered in the protected period (except for statutory notices of potential liability for costs).
A colloquial term for the inheritance tax rules which enable the estate of a surviving spouse or civil partner to benefit from the unused nil-rate band of the first of the couple to die.