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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.

Our Top Sources

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Latest Private Client Q&As

Q&As
Where an estate meets the requirements for the informal tax reporting procedures such that they have not yet completed a Trust and Estate Tax Return SA900 and no income tax has yet been paid by the personal representatives (PRs) on estate income, what should be recorded on a Form R185 (Estate Income) for an interim income distribution made to trustees of a Will trust? Should the R185 (Estate Income) refer to any income tax that is likely to be paid by the PRs at the end of the administration period?
Q&As
Where spouses have a right of occupation in their Wills and there is an immediate post death interest (IPDI), who pays the costs of dealing with the administration and closure of the IPDI trust on the second death?
Q&As
Is holdover relief under the Taxation of Chargeable Gains Act 1992 available where there is a gift of a single piece of land, part of which meets the criteria for holdover relief and part of which does not?
Q&As
If executors are administering an estate where a property is being gifted to a specific beneficiary, what are the duties of the executor regarding the safeguarding and maintenance of the property?
Q&As
Will the ‘face value’ requirement of section 1(2)(a) of the Law of Property (Miscellaneous Provisions) Act 1989 be satisfied if a deed (i) contains unilateral obligations from one party to another and is expressed to be executed by that party only and/or (ii) only makes reference to the document’s status as a deed in its execution block (eg as in a CH1)?
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Associated legal terms

Crystallise

Refers to the status of defined contribution funds when they are paid out, used to buy an annuity or designated for drawdown.

Mixed funds

For the purpose of the remittance basis, a non-UK fund of money or property which consists of differing types of income or capital gain from more than one tax year.

Residential NRB (RNRB)

An addition to the basic nil-rate band (NRB), which further reduces the inheritance tax payable on death to the extent that the deceased has a qualifying residential interest.
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