Discover foundational resources designed for lawyers navigating the complex landscape of private client law. Access expert insights into the essentials, ensuring you're equipped to provide holistic advice in estate planning, wealth management, and fiduciary responsibilities. Stay ahead of regulatory changes and tailor your strategies with innovative, client-first solutions.
Pensions analysis: In Reed v Revenue and Customs Commissioners, the First-tier Tribunal upheld an unauthorised payments charge arising from a pension...
This week’s edition of Private Client highlights includes: (1) Royal Holloway and Bedford New College v QLaw Legal Services Ltd which held that...
The Chartered Institute of Taxation (CIOT) has urged Financial Secretary to the Treasury, James Murray, to amend the Finance Act 2026 rules bringing...
This Q&A considers whether a prospective claimant under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975), specifically a...
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...
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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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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