Stay informed with the latest key developments in private client law. This area highlights significant legal updates, emerging trends, and pivotal cases that shape the practice, enabling you to provide cutting-edge advice and solutions to your clients.
Private Client analysis: The Royal Court of Jersey considered whether to bless a trustee’s decision to settle hostile fee litigation with a former...
HMRC has published guidance on how to apportion the £2.5m allowance for 100% Agricultural Relief and Business Relief for Inheritance Tax for deaths...
Law360, London: British citizens who reside in the United Arab Emirates (UAE) and other Persian Gulf states returning home because of the war in Iran...
This week’s edition of Private Client highlights includes: (1) Ugolor v Ugolor, in which a Will was declared invalid for want of knowledge and...
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
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
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
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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