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
Private Client analysis:The appellant, a trustee of a charity, appealed to the First-tier Tribunal (General Regulatory) (the Tribunal) in respect of a...
This Q&A considers whether a sole trustee appointed in a Will can hold trust property for a minor contingently upon attaining the age of 18....
Tax analysis: In HMRC v Sintra Global Inc and another, the Court of Appeal considered whether the burden of proof falls on the taxpayer or HMRC in a...
Pensions analysis: On 15 December 2025 the Department for Work and Pensions (DWP) launched a consultation—‘Trust-based pension schemes: Trustees and...
The Bona Vacantia Division (BVD), together with the Government Legal Department, has announced the reinstatement of the Bona Vacantia unclaimed...
Latest Private Client Practice Notes
The GAAR procedureThe general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by HMRC or the...
Defined benefit pensions issues for charitiesFORTHCOMING CHANGE: On 17 November 2025, the PPF launched a consultation on its proposed 2026/27 levy...
Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
IHT consequences of lifetime transfersEver since the Inheritance Tax Act 1984 (IHTA 1984) came into force in 1985, the government has sought to limit...
Introductory guide to derivativesWhat does this Practice Note cover?This Practice Note sets out a basic introduction to derivatives with focus...
Latest Private Client Precedents
Will—legacy of business property on discretionary trust, residue to spouse absolutely, then to children absolutelyFORTHCOMING CHANGE: Potential...
Will—legacy of agricultural property on discretionary trust, residue to spouse absolutely, then to children absolutelyFORTHCOMING CHANGE: Potential...
Style for action for proving tenor of lost Will—ScotlandIN THE SHERIFFDOM OF [insert name of Sheriff Court]INITIAL WRITin causa[insert name of...
Will—for unmarried couple with children using discretionary trustFORTHCOMING CHANGE: Potential changes to Wills Act 1837The Law Commission review of...
Will clause—direction to digital executorI direct my digital executor to [memorialise OR terminate] my digital account with [provider] [ and to delete...
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
Action of specific implement
An action which requires the court to grant an order requiring a party to perform a specific act. In Scotland, there is no distinction between equitable and legal remedies as there is in England and Wales.
Gift with reservation of benefit (GWR or GROB)
A gift of property in or over which the donor retains some sort of benefit or enjoyment, or subsequently acquires such benefit or assumes such enjoyment.
Resolutive condition
A condition which terminates a right or obligation if a certain specified event occurs (cf suspensive condition).
CONTACT US
