Acquire crucial knowledge to confidently navigate the complex fields of pensions, insurance, and tax-efficient investments. Equip yourself with the latest regulatory updates, sophisticated planning tools, and risk management strategies to ensure clients have robust retirement plans. Provide expert advice on insurance law, focussing on comprehensive coverage, effective policies, and precise claims management tailored to individual needs. Additionally, master tax-efficient investment strategies to maximise client returns while minimising tax liabilities, staying updated on evolving tax legislation, and employing advanced wealth preservation tactics for unrivaled financial security.
Private Client analysis: The High Court held that KDS lacked capacity to conduct complex, high-value personal injury litigation and should continue to...
This Q&A considers whether trustees of a trust corporation may act as witnesses to one another's signatures when executing deeds, and whether such an...
This week’s edition of Private Client highlights includes: (1) the Office of the Public Guardian publishes a LPA communications toolkit for partner...
The CIOT has published comments on several items of draft Finance Bill 2026-27 legislation and on HMRC’s consultation on simplifying treaty relief...
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
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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