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
This Q&A reviews tax treatment of a resolution of a Inheritance (Provision for Family and Dependants) Act 1975 by mediation....
HM Courts & Tribunals Service (HMCTS) has published its evaluation of digital reforms across seven civil, family and tribunal services. The study...
This week’s edition of Private Client highlights includes: (1) the Non-Contentious Probate (Amendment) Rules 2025, which come into force on 3 November...
This Q&A considers the validity of a Will in which a minor is one of the witnesses to the testator's signature....
The Scottish Charity Regulator (OSCR) has announced that the new automatic disqualification rules under the Charities (Regulation and Administration)...
Latest Private Client Practice Notes
How to use environmental consultantsWhy use environmental consultants?Environmental consultants work in a wide range of areas and businesses in...
Retained EU law and assimilated lawThis Practice Note provides an overview of retained EU law as it applied from 2021–23, including the key...
Residence of individuals Q&AsThis Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the...
Trustees—environmental, social and corporate governance (ESG)What is ESGEnvironmental, social and corporate governance (ESG) encompasses standards...
Private Client jurisdictional guide—CroatiaTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
Latest Private Client Precedents
Making a Will—client guideThis document provides general guidance regarding the reasons for and process involved in making a Will. Your Private Client...
Estate administration—Letter to utility company[Insert company name][Insert company address]Dear [organisation name]The late [name of deceased]Account...
Letter sending draft probate papers to client[insert name of client][insert address of client][insert date]Dear [name of client]Estate of [name of...
Letter sending grant papers to client for signing[name of client][insert address of client][insert date]Dear [name of client]Estate of [name of...
First letter to residuary beneficiary—where there is a Will[enter name of beneficiary][enter address of beneficiary][enter date]Dear [name of...
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
Keeper of the Registers of Scotland
The civil servant who heads up the Department of Registers of Scotland which includes the Register of Sasines and the Land Register of Scotland.
Relevant property trust
A trust that includes relevant property. Relevant property trusts are subject to the relevant property regime for inheritance tax purposes.
Remainder interest
An interest in a trust (or under the terms of a Will), where the beneficiary’s (remainderman’s) possession and enjoyment of the trust property is postponed by a prior interest in the same property.
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