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) the Office of the Public Guardian publishes a LPA communications toolkit for partner...
The CIOT has published comments on several items of draft Finance Bill 2026-27 legislation and on HMRC’s consultation on simplifying treaty relief...
Private Client analysis: The English High Court has found that monies in London bank accounts held in the names of a company related to the award...
The Charity Commission has published its casework and registrations data for April–June 2026. At the end of June 2026, 171,539 charities were on the...
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...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
0330 161 1234