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, if there is a gift of a property to three beneficiaries in a Will and between the three beneficiaries, they agree that one of the...
Tax analysis: In R (on the application of Peter Kadas), the High Court granted the claimant permission to pursue a judicial review against HMRC’s...
Private Client analysis: This application came before the court as a reconsideration of Mrs Parr’s application to be appointed as her daughter’s...
Private Client analysis: Mr Riddle appealed against DJ MacCuish’s refusal of Mr Riddle’s application for costs following his application, which...
Private Client analysis: Murphy v HMRC [2025] UKFTT 1503 (TC), like the Court of Appeal decisions in HMRC v Smallwood and Haworth v HMRC before it,...
Latest Private Client Practice Notes
Economic Crime (Transparency and Enforcement) Act 2022—an introductionIn recent years, there have been growing calls for the government to legislate...
Devolved taxes in the UK—Scotland, Wales and Northern IrelandThis Practice Note covers current, forthcoming and potential devolved taxes and tax...
HMRC inspection powersThis Practice Note is about HMRC's powers to inspect business premises in order to check a person's tax position, and the...
When can a person recover VAT?This Practice Note is about the circumstances in which a person who has incurred VAT on supplies it has received can...
Transfer of Assets Abroad—EU Defence (before 6 April 2025) [Archived]STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT...
Latest Private Client Precedents
Will clause—specific gift of all Bitcoin held in Binance cryptocurrency exchangeI give free of tax to [[donee...
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...
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
Deputy
An individual appointed by the Court of Protection to make decisions on behalf of a protected person in respect of either their property and financial affairs or health and welfare. The duties of deputies are set out in the Mental Capacity Act 2005 (MCA 2005) and its accompanying practice'>Code of Practice.
Personal bar
The rule which prevents a person from maintaining that which they previously denied or the reverse.
Personal bond
A written undertaking, without security, to pay a debt or perform an obligation.
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