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 week’s edition of Private Client highlights includes: (1) NHS South-West Integrated Care Board and another v XY and others, in which the Court...
The Office of the Public Guardian (OPG) (Scotland) has announced increased remuneration rates for financial guardians, applicable to accounts due and...
The Administrative Justice Council (AJC) has published its final report examining digitisation and user experience within the modernised tribunal...
This Q&A covers whether a solicitor can certify copies of a birth, marriage or death certificate where the document for copying is an official copy of...
Restructuring & Insolvency analysis: The High Court has annulled a bankruptcy order made in England against a debtor who had applied for his own...
Latest Private Client Practice Notes
This Practice Note contains information on the Finance Bill 2026, also known as Finance Bill 2025–26 and Finance (No 2) Bill 2024–26 (FB 2026). It...
This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017):•CFA 2017,...
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note covers UK inheritance tax (IHT) issues in cross-border...
This Practice Note covers current, forthcoming and potential devolved taxes and tax administration measures in:•Scotland•Wales, and•Northern...
What does the rule say?The rule in Crowe v Appleby applies where a trust owns an indivisible share of land (or other asset) and beneficiaries of the...
Latest Private Client Precedents
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[HEADED NOTEPAPER][NAME and ADDRESS OF CHARITY][DATE][ADDRESS OF CHARITY][By email]Dear [NAME OF APPOINTEE]Your appointment as trustee of [INSERT...
[Insert Firm details][Addressee—insert name and address of expert][Date of letter]Private & confidentialDear [insert name of expert]Letter of...
Dear [insert firm name]Our Client: [ ]Your Client: [ ]Re: [insert property address]We act on behalf of [ ].This is a letter of claim in relation to...
This DECLARATION OF TRUST is made on [date] by [settlor] of [address] (the Settlor).BackgroundThe Settlor wishes to make provision for [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
Freestanding additional voluntary contributions (FSAVCs)
Additional voluntary contributions made by a member of an occupational pension scheme to another totally separate scheme.
Insolvent estate
An estate which, if realised, would be insufficient to meet in full the debts and other liabilities to which it is subject. An estate is not insolvent if debts and liabilities can be settled even if none of the legacies can be paid.
Open-ended investment company (OIEC)
For UK tax purposes, a UK company that is incorporated under, and meets the regulatory conditions set out in FSMA 2000.
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