About Private Client Law
When Private Clients ask questions, they expect answers - right away. But when you’re working across so many different areas of the subject day to day, it’s impossible to hold it all in your head. In addition finding the answer often means cross-referencing several different sources – from the latest legislation to the Law Society’s most up-to-date guidance.
Will Precedents
Precedents covering the most common scenarios in this area. Drafting notes accompany each clause - incorporating the latest developments like Will drafting considerations for inheritance tax residence nil rate band.
Court of Protection
Our Court of Protection topic covers both property and finance, and health and welfare Court of Protection applications. It’s geared at both the Court of Protection specialist practitioner and the occasional user.
Trust compliance
Topics include beneficial ownership transparency, the Money Laundering Regulations, the Trust Registration Service, obligations relating to data protection and GDPR and offences under the Bribery Act 2010.
Cross-referencing sources
When private clients ask questions, they expect answers quickly. But, working across lots of areas day to day, it’s impossible to hold it all in your head. We’ll help you cross-referencing several different sources.
Topics We Cover
Latest Private Client News
The Scottish Government has launched a consultation on proposed reforms to Sections 25–28 of the Family Law (Scotland) Act 2006 (FL(S)A 2006),...
Tax analysis: In Tower One St George Wharf Ltd v HMRC, the Court of Appeal considered the basis on which stamp duty land tax (SDLT) should be assessed...
Private Client analysis: In Credit Suisse Life (Bermuda) Ltd v Ivanishvili [2025] UKPC 53, the Privy Council considered the requirements of a claim in...
The CIOT and ATT have released reminders of the deadline of 31 December 2025 for trusts to register under AEOI regulations....
Tax analysis: Legislation proposed by the government in Part 7 of the Finance Bill 2026 will mandate that tax advisers register with HMRC. The...
Latest Private Client Practice Notes
Taxation of general partnershipsThis Practice Note is about the tax treatment of general partnerships. Such a partnership is not taxable in its own...
Cayman Islands trusts—jurisdictional background and legal frameworkThis Practice Note provides an introduction to the Cayman Islands in the context of...
Trust disputes—action for breach of trustBreach of trustBeneficiaries may consider proceedings either to restore a trust fund or obtain compensation...
Family provision claims—the cohabitantThe cohabitantThe Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) permits a claim by a...
Trust disputes—sham trustsThe issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in...
Latest Private Client Precedents
Will clause—direction to digital executorI direct my digital executor to [memorialise OR terminate] my digital account with [provider] [ and to delete...
Letter of claim—proprietary estoppel claimDear [insert organisation name]Our Client: [insert name]Your Client: [insert name]Re: [insert property...
Declaration of express trust for sale by joint tenants to sever the joint tenancy in equityDate [date]Parties1[name of first joint tenant] of...
Deed of assignment of equitable interestdate [date]Parties1[name of Assignor] [of OR incorporated in England and Wales with company registration...
Will—to spouse absolutely, then to others where no childrenFORTHCOMING CHANGE: Potential changes to Wills Act 1837The Law Commission review of Wills...
Latest Private Client Q&As
Featured Private Client content
Nature and classification of trusts—the three certainties
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
Protectors
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 administration
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 liabilities
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Loan agreement—individuals
Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
The Cy-près doctrine
The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
Trustees—appointment of trustees
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
Death in service benefits
Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...
Assent of assets by personal representatives
Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.
Intermeddling in an estate
Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
Termination of trusts—methods of termination
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Trusts as a vehicle for holding company shares
Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
Benevolent funds
Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
Creation of trusts—life insurance trusts
Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
Lifetime gifts
Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...
Source of income (and private client)
Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
Liferent trusts—Scotland
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
Associated legal terms
Domicile of dependency
Where an individual is legally dependent on another, they will automatically acquire the same Private Client England & Wales glossary—Deemed domicile as the person on whom they are dependent as soon as that person's domicile of choice changes. The most common example is that of children under the age of 16.
Final salary pension scheme
See: Salary-related occupational pension schemes.
Renvoi
A concept of conflict of laws or private international law (PIL) rules. Broadly, it means that a reference to a law of a country includes its conflict of laws rules.
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