Private Client glossaries

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This Overview guides you to practice area content on Private Client glossaries, signposting definitions, abbreviations and cross - references across core subtopics, with links to related materials.

Clear terminology underpins drafting, advice and disputes in private client matters, where statutory language and common law usage diverge. Precision is central to tax analysis and compliance.

The glossaries explain key concepts in wills, trusts and estates (including powers of appointment, perpetuities and personal representatives), and highlight distinctions across UK jurisdictions (for example, probate in England and Wales versus confirmation in Scotland). They map tax - specific terms used in income tax, capital gains tax and inheritance tax, such as domicile and residence, potentially exempt transfers, chargeable lifetime transfers, and reliefs including business and agricultural property relief. They cover capacity and Court of Protection terminology under the Mental Capacity Act 2005, and probate procedure under the Wills Act 1837, the Administration of Estates Act 1925 and Non - Contentious Probate Rules 1987. Trust administration is framed by the Trustee Act 2000 and the Perpetuities and Accumulations Act 2009.

Regulatory and reporting definitions are addressed, including the Money Laundering Regulations 2017 and...

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Latest Private Client News

OPG publishes LPA communications toolkit for partner organisations

The Office of the Public Guardian (OPG) has published a lasting power of attorney (LPA) communications toolkit, dated aimed at partner organisations...

Private Client weekly highlights—3 September 2026

This week’s edition of Private Client highlights includes: (1) a Court of Protection testamentary capacity decision is held not to be binding in a...

FTT awards costs to taxpayer where HMRC was deemed to have acted unreasonably in conducting proceedings (Sagar v HMRC)

Tax analysis: In Sagar v HMRC, the First-tier Tax Tribunal (FTT) considered the taxpayer’s costs applications in respect of two appeals, in...

Question of the week: Where a property was held as tenants in common by a married couple, one of whom has died, and a grant of probate has been issued in their estate to the surviving spouse and a third party, and surviving spouse subsequently lost mental capacity (having appointed an attorney under a financial affairs LPA), is a new grant required and will a new trustee be required in order to sell the property?

This Q&A considers whether, where a property is held as tenants in common by a married couple and one co-owner has died, with a grant of probate...

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