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.
HMRC has updated its guidance on applying for an agent services account to state that approved anti-money laundering supervision must be in place...
This week’s edition of Private Client highlights includes: (1) a decision in which the court struck out the wording creating a life interest trust...
The Office of the Scottish Charity Regulator (OSCR) has published a report on financial record keeping for Scottish charities, drawing on findings...
This Q&A considers the proposed changes to the UK inheritance tax (IHT) rules for pensions, scheduled to take effect in April 2027. It considers...
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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