The Horizon Scanner tracks key future developments in Private Client. It provides key details of the change and dates for your diary (including forecasted dates where the actual date is known) and commentary on the potential implications for practitioners. Key developments covered by the Horizon Scanner include bills in progress, acts not in force, partially in force or subject to staged introduction, case appeals, consultations, calls for evidence and inquiries.
See: Private Client—horizon scanner.
This Practice Note lists the collections relevant for Private Client practitioners.
See Practice Note: Collections relevant for Private Client practitioners.
This case tracker records summaries of judgments from the Court of Justice of the European Union, national courts and Opinions of Advocate Generals in relation to Regulation (EU) No 650/2012 (the EU Succession Regulation) which applies across most EU Member States to testate and intestate successions. Regulation (EU) 1329/2014 which is annexed to the EU Succession...
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Law360, London: Prime Minister, Andy Burnham, has been urged to introduce a tax on 'extreme wealth' in the upcoming Autumn Budget 2026, a coalition...
Private Client analysis: The Court of Protection held that continuing clinically assisted nutrition and hydration (CANH) for TB, a 19-year-old man in...
This week’s edition of Private Client highlights includes: (1) the Family Division issues a limited grant to arrange cremation in accordance with the...
Tax analysis: In Cogefin, the First-tier Tax Tribunal (FTT) held that a Bermudian company was UK resident because its central management and control...
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
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
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 termDefinitionMeaningActa iure imperiiLegal
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