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 Q&A considers whether a trust of a life policy, which otherwise falls within the definition of an 'excluded trust' as set out in the Money...
Tax analysis: On 28 April 2025, the government announced a package of technical tax policy proposals aimed at simplifying and reforming the tax system...
Tax analysis: In Refinitiv Ltd v HMRC, the First-tier Tax Tribunal (FTT) directed that HMRC issue closure notices in respect of enquiries into 2018...
Private Client analysis: The High Court has resolved a dispute between two executors over the funeral arrangements for their father, a devout Hindu....
Property analysis: In this analysis, Andrew Butler KC of Tanfield Chambers considers (a) the impact of the Terrorism (Protection of Premises) Act 2025...
Latest Private Client Practice Notes
Coronavirus (COVID-19)—remote witnessing of Wills [ARCHIVED]ARCHIVED:This Practice Note explains the effect of the Wills Act 1837 (Electronic...
Validity of Wills—signatureCORONAVIRUS (COVID-19): For Wills made on or after 31 January 2020, the formal requirement for a valid Will to be witnessed...
Validity of Wills—privileged WillsCORONAVIRUS (COVID-19): For Wills made on or after 31 January 2020, the formal requirement for a valid Will to be...
Coronavirus (COVID-19)—Wills [ARCHIVED] [ARCHIVED]ARCHIVED:This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and...
Public Guardian and Court of Protection fees and fixed costsFees for applications to the Office of the Public GuardianThe fees to be paid in respect...
Latest Private Client Precedents
Clause—standard attestationAS WITNESS my hand this ............ day of .................................... 20......SIGNED by [full name of testator]...
2% SDLT surcharge for non-residents—training materialsThese Training Materials cover the 2% stamp duty land tax (SDLT) surcharge that applies from 1...
Option 1—deed executed by administrative receiver under the company’s common seal Executed as a deed by [insert name of company]...
Style party designation and execution clauses—property—Scotland1Individual1.1Individual or sole trader party designation clause[insert full name of...
Deed of assignment of equitable interestdate [date]Parties1[name of Assignor] [of OR incorporated in England and Wales with company registration...
Latest Private Client Q&As
Featured Private Client content
Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?
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...
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...
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...
Exemptions and reliefs from income tax
Exemptions and reliefs from income taxFor income tax rates and allowances applicable in the current tax year, see Practice Note: Key UK tax rates,...
Payment of legacies
Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
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,...
Notaries and notarisation—notarisation
Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...
Trustees—self-dealing, unauthorised profits and conflicts of interest
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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...
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?
Calculating the IHT charge on death
Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
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...
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.
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...
Perpetuities and accumulations
Perpetuities and accumulationsThe rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and...
Associated legal terms
Annual tax on enveloped dwellings (ATED)
Annual tax on enveloped dwellings is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.
Relevant property trust
A trust that includes relevant property. Relevant property trusts are subject to the relevant property regime for inheritance tax purposes.
Remainder interest
An interest in a trust (or under the terms of a Will), where the beneficiary’s (remainderman’s) possession and enjoyment of the trust property is postponed by a prior interest in the same property.
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