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
The Law Society of England and Wales has joined leaders from across the professional services sector in writing to Chancellor Rachel Reeves to oppose...
Private Client analysis: The Court of Protection authorised high-risk spinal surgery and prolonged elective ventilation for an 18-year-old lacking...
This week’s edition of Private Client highlights includes: (1) analysis of Burgess v Whittle, an important decision on concerning testamentary...
Private Client analysis: This case addresses whether a company’s purchase of shares from a majority shareholder qualified for capital gains tax...
This Q&A considers the appropriate clause to include in a Will for a member of a limited liability partnership (LLP), where the LLP qualifies for 100%...
Latest Private Client Practice Notes
Coronavirus (COVID-19) implications for dispute resolution [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This...
Court of Protection—tables of casesThese are tables of cases from the Court of Protection from the year 2025 onwards. They are organised by topic...
Cayman Islands STAR trusts—managementPart VIII of the Trusts Law (2020 Revision)The Cayman Islands provides for a unique form of non-charitable...
Making an application to the Court of ProtectionApplications to the Court of Protection (the court) are governed by the Court of Protection Rules 2017...
Agricultural tenancies—rights of successionStatutory rights of succession in relation to an agricultural tenancy only exist if the Agricultural...
Latest Private Client Precedents
Continuing and welfare power of attorneyBy[name of granter]In favour of[names(s) of Attorney(s)](Continuing and Welfare Attorney(s))[year][Agent...
Estate administration—Letter to HMRC submitting Form IHT400Inheritance TaxHM Revenue and CustomsBX9 1HT[enter date]Dear HMRCThe late [enter name of...
Letter to local press enclosing section 27 notice[enter name of newspaper][enter address of newspaper]The late [enter name of deceased]Dear [enter...
Offshore trusts—Deed of addition of beneficiaryThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert...
Offshore trusts—Deed of exclusion of beneficiaryThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert...
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
ATED-related capital gains tax
A now-abolished capital gains tax charge on disposals between 6 April 2013 and 5 April 2019 of property interests falling within the scope of the annual tax on enveloped dwellings by both resident and non-resident, non-natural persons.
Qualifying non-UK pension schemes (QNUPS)
Introduced from 15 February 2010 but with retrospective effect from 6 April 2006, qualifying non-UK pension schemes (QNUPS) were established to correct an unintentional adverse inheritance tax consequence of A-day on 6 April 2006. QNUPS are equivalent to registered pension schemes but without the same tax relief on contributions. An individual cannot transfer a UK-registered pension into a QNUPS, which are tax efficient for high earners who plan to retire abroad as well as non-UK domiciled individuals.
Singular successor
A person who acquires the right to land in some character other than by succession mortis causa, eg a buyer, donee inter vivos.
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