Our specialised expertise in cultural and legal frameworks ensures comprehensive guidance on managing art and heritage property, covering tax implications, dispute resolution, and preservation of valuable collections. For landed estates and farming families, we offer tailored advice on rural property management, succession planning, and agricultural tenancies, helping secure your clients' assets and heritage for future generations.
This week’s edition of Private Client highlights includes: (1) a key Court of Protection decision which examined the care, welfare, and transitioning...
The Department for Digital, Culture, Media and Sport (DCMS) has launched a consultation on extending the Charity Commission for England and Wales’s...
This Q&A considers whether the personal representatives of a deceased person are subject to a limitation period for the setting aside of a lifetime...
Private Client analysis: On 29 July 2026, the Upper Tribunal (UT) published its judgment in The Executors of Keith Denis Lewis Beresford (Deceased) v...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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