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
UK Finance has published an updated Estate Administration Banking Protocol for England and Wales to replace the 2012 version. The protocol provides a...
Tax analysis: In MWL International Ltd and another v HMRC, the Upper Tribunal (UT) dismissed the companies’ appeals against HMRC’s decision that Class...
Private Client analysis: The widely anticipated Property (Digital Assets etc) Act 2025 (‘the Digital Assets Act 2025’) received Royal Assent on 2...
This week’s edition of Private Client highlights includes: (1) Ginger v Mickleburgh, which provides guidance on what constitutes a delusion and its...
Private Client analysis: Judgment has been handed down on a trial of a contentious probate claim (originally heard in August 2025) by His Honour Judge...
Latest Private Client Practice Notes
Forms of business vehicle—tax summaryWhen one or more individuals decide to start a business, they have a choice as to what vehicle they operate that...
Tax influences on choice of business vehicleWhen one or more individuals decide to start a business, they have a choice as to the vehicle through...
Overview of the EU legal systemIntroduction to the EU legal systemThe EU legal system is sui generis—there is no other legal system it can be compared...
Unregistered companiesThis Practice Note explores the definition of an unregistered company under section 1043 of the Companies Act 2006 (CA 2006) and...
Remote execution of documents in property transactions—virtual and electronic signaturesThis Practice Note looks at the use of virtual and electronic...
Latest Private Client Precedents
Declaration of trustDate [date]Parties1[name of Trustee] [of OR incorporated in England and Wales (company registration number [number]) whose...
Deed of assignment of equitable interestdate [date]Parties1[name of Assignor] [of OR incorporated in England and Wales with company registration...
Declaration of express trust for sale by joint tenants to sever the joint tenancy in equityDate [date]Parties1[name of first joint tenant] of...
Estate administration—Letter to bank[enter bank name][enter bank address]Dear [enter organisation name]The late [name of deceased]Account number(s):...
Health and social care records release consent formI [insert name of client] of [insert address of client] [[date of birth]]hereby authorise and...
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
Agreement as to succession
An agreement that, with or without consideration, creates, modifies or terminates rights to the future estate or estates of one or more persons party to the agreement. This includes agreements resulting from mutual Wills. In some civil law jurisdictions with forced heirship provisions, it is possible to make succession agreements overriding these provisions (for example, in Germany).
Joint property
Property in which ownership is indivisibly vested in two or more persons (cf common property).
Scottish rate of income tax (SRIT)
The rate of income tax payable from 6 April 2018 by taxpayers with Scottish residency status.
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