Navigating the complexities of family businesses requires a nuanced understanding of both legal and familial dynamics. This guidance offers practical insights for structuring ownership to ensure stability and growth, while balancing the unique interests of family members. Equip yourself with strategies to address succession planning, governance, and dispute resolution, tailored specifically for the distinctive challenges of family-run enterprises.
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—5 February 2026
Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?
The following Tax news provides comprehensive and up to date legal information on FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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 administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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