Digital assets and cryptoassets

Will Planning with digital assets

This Practice Note looks at what a testator needs in connection with their digital assets when making a Will.

See Practice Note: Will Planning with digital assets

Dealing with digital assets after death

This Practice Note looks at how to deal with digital assets after death. It considers what are digital assets, whether the testator has the transmission rights, accessing digital assets and how digital assets should be recorded as part of estate planning.

See Practice Note: Dealing with digital assets after death.

Digital assets on incapacity and death

Digital assets are becoming an increasingly important class of assets and one that poses particular problems for personal ...

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Latest Private Client News

Private Client weekly highlights—19 June 2025

This week’s edition of Private Client highlights includes: (1) tribunal finds rule 11(7)(b) errors in Mental Health detention proceedings (KH v Nottinghamshire Healthcare NHS Foundation Trust); (2) taxpayer wins £1.9m in a longstanding SDLT dispute (Candy v HMRC) and FTT rejects taxpayers’ claims for entrepreneurs’ relief (Moffat v HMRC); (3) a son’s proprietary estoppel claim fails (Grijns v Grijns); (4) discussion of the recent conviction of an art dealer for breach of counter-terrorism financing rules; (5) the Pensions Ombudsman rejects two member complaints involving transfers to pension liberation vehicles; and (6) the Data (Use and Access) Bill passes through Parliament and heads for Royal Assent.

Question of the week: What action could a life tenant of a share of a trust fund take in order ...

This Q&A considers whether a life tenant can assign or otherwise transfer their life interest to the remainder beneficiaries.

A win of £1.9m in a longstanding SDLT dispute (Candy v HMRC)

Private Client analysis: The First-tier Tribunal (Tax) (FTT) ruled in the taxpayer’s favour, deciding that Mr. Candy did have four years to lodge the claim for a tax refund. This, in turn, meant that Mr Candy was entitled to receive a £1.92m stamp duty refund after almost a ten-year dispute with HMRC. The decision is likely to benefit taxpayers in stamp duty land tax (SDLT) disputes overpayments, and it provides for a broader interpretation and application of paragraph 34 of Schedule 10 to the Finance Act 2003. Written by Shanzé Shah at Old Square Tax Chambers.

Private Client weekly highlights—12 June 2025

This week’s edition of Private Client highlights includes: (1) analysis of the Law Commission’s report on modernising the law on Wills: (2) ATN v BTN, in which the High Court ruled that a 17-year-old transgender girl possesses capacity for HRT; (3) call for evidence on the tax treatment of carried interest—government response and policy update; (4) Governors of the Free Grammar School of John Lyon v Attorney General, which concerned the amending of objects of a Royal Charter charity; (5) Rogers v Wills, in which a daughter won her claim against her parent’s estate for reimbursement of the value of care provided to the parent; (6) the Government unveils landmark pension reforms in its Pension Schemes Bill; (7) analysis of Moran v Revenue and Customs Commissioners, a decision about the transfer of assets abroad benefits charge, and (8) Spending Review 2025.