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
HM Revenue and Customs (HMRC) has issued reminder letters through its Wealthy team to individuals who claimed foreign tax credit relief in 2023/24....
This week’s edition of Private Client highlights includes: (1) changes to fees for grant of representation applications; (2) the government’s...
This Q&A considers whether, if H and W each own a half share of the family home and H’s Will creates an interest in possession trust over his half...
The Charity Commission has confirmed that the remaining section of the Charities Act 2022—covering how charities may make ex gratia or moral...
Tax analysis: In Dreyer v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s application for permission to make a late appeal against a...
Latest Private Client Practice Notes
Fast find content on the changes to the taxation of non-domiciled individuals from 6 April 2025Finance Act 2025 (FA 2025) marked a significant shift...
Rights of beneficiaries under Scottish lawFORTHCOMING CHANGE: The Trusts and Succession (Scotland) Act 2024 received Royal Assent on 30 January 2024,...
Residence after 5 April 2013Since 6 April 2025, residence is the sole determinant of establishing an individual’s liability to UK taxation. Before 6...
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...
Key IHT and cross-border estate content for Scottish practitionersEstates—inheritance taxInheritance tax (IHT) is applicable across the UK and is not...
Latest Private Client Precedents
Explanatory note/summary for a client's Discretionary trust[Your] Discretionary trust—[name of settlor]—[explanatory note OR summary]This...
Estate administration—letter to HMRC (personal tax)Self AssessmentHM Revenue and CustomsBX9 1AS[enter date]Dear HMRCThe late [name of...
Variation of Trusts Act 1958—draft Scheme of arrangementIN THE [HIGH COURT OF JUSTICE][CHANCERY DIVISION]Claim Number [xxx][BUSINESS AND PROPERTY...
VTA 1958—witness statement by claimantClaimant: [initial and surname]: 1st: [date]IN THE [HIGH COURT OF JUSTICE][CHANCERY DIVISION][BUSINESS AND...
Witness statement—construction of trustClaimant: [initial and surname]: 1st: [date]IN THE [HIGH COURT OF JUSTICE][CHANCERY DIVISION][BUSINESS AND...
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
GAD
Government Actuary’s Department, providing actuarial analysis in relation to public sector pensions.
Salary-related occupational pension schemes
The two main types of occupational salary-related schemes are final salary schemes and career average schemes. The pension received by a member on retirement is based on the number of years of membership and their level of earnings either in the last years of employment (final salary) or over the course of employment (career average).
Suspensive condition
A condition which prevents an obligation arising unless and until a specific future event, certain or uncertain, occurs (cf resolutive condition).
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