Explore the global dimensions of private client practice with a focus on international matters. Gain valuable knowledge on cross-border estate planning, tax implications, and regulatory compliance to adeptly manage your clients' international assets and interests.
This week’s edition of Private Client highlights includes: (1) analysis of JB v Official Solicitor, where the court adopted a more fact-sensitive,...
Private Client analysis: From April 2027 some pension death benefits will be within scope of inheritance tax (IHT). New Regulations were published on...
This Q&A considers the IHT treatment of an overdrawn partnership current account on the death of a partner in an unincorporated partnership....
The Charity Commission has published its Charity Sector Risk Assessment 2026, identifying financial resilience, private benefit abuse and structural...
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...
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
Private client and private international law—summary of main principlesWhat is private international law?The branch of English law known as private international law (PIL) (or the conflict of laws, in contradistinction to both the ordinary local or domestic law of England and public international
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
0330 161 1234