Navigate swiftly through the complexities of international law with our comprehensive jurisdictional guides. Tailored to address the nuanced needs of private client legal practitioners, these guides provide precise and actionable insights into varying legal frameworks, ensuring you can offer informed and confident advice to your clients, no matter where they are based.
The Charity Commission has published its 2026 annual research on public trust in charities and trustee governance, prepared by BMG Research. Public...
Private Client analysis: On 19 March 2026, the Judicial Committee of the Privy Council (Privy Council) delivered its landmark judgment in A and others...
This week’s edition of Private Client highlights includes: (1) Trust registration service—HMRC publishes guidance on registration and CIOT flags issue...
This Q&A considers whether an application for pre-action disclosure appropriate in an estate dispute between beneficiaries and personal...
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
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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