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 the government’s Tax Update 2026 announced on 23 June 2026, which contains...
This Q&A refers to a situation where a grant ad colligenda bona has been issued and addresses whether the subsequent application for a full grant must...
Private Client analysis: on 23 June 2026, the government announced a package of tax and customs measures aimed at simplifying and modernising the tax...
Private Client analysis: Anticipatory declarations are a mechanism by which the Court of Protection can give care providers the legal authority to...
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...
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts part or all of the gain realised on the disposal of an individual’s dwelling-house from capital gains tax (CGT) if the dwelling–house has been their
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
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
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
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