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: 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...
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...
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...
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,...
A scheme for selected directors or employees.
See ‘cleansing relief’.
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.