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 Chartered Institute of Taxation (CIOT) has warned that the government’s proposed high-value council tax surcharge will add complexity to England’s...
Law360, London: The children of a Kuwaiti pension authority director lost on 25 November 2025 their application to escape a case the organisation has...
The Low Incomes Tax Reform Group (LITRG) has responded to the chancellor's announcement in the 2025 Autumn Budget extending the personal allowance...
The Chartered Institute of Taxation (CIOT) has warned that Budget tax changes announced on 26 November 2025 will add complexity to the tax system and...
The Low Incomes Tax Reform Group (LITRG) has welcomed the government’s announcement that taxpayers required to join Making Tax Digital (MTD) for...
Latest Private Client Practice Notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Pre-entry planningA person who is planning to come to the UK should consider the possible tax consequences before they arrive, so as to maximise the...
Transfer of assets abroad—transferors having the power to enjoy incomeSTOP PRESS: Changes to Transfer of Assets Abroad Code At Spring Budget 2024 on 6...
Transfer of assets abroad—transferors receiving capital sumsSTOP PRESS: Changes to Transfer of Assets Abroad Code At Spring Budget 2024 on 6 March...
Transfer of assets abroad—the benefits chargeSTOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regimeFinance Act 2025...
Latest Private Client Precedents
Variation—deed—to increase charitable legacy so as to qualify for reduced IHT rate on chargeable part of estateTHIS DEED is made on...
Disabled person’s trust—life interestThis TRUST is made on [date].Parties1[settlor] of [address] (the Settlor) and2[original trustees] of [addresses]...
Limited liability partnership agreement—generalThis llp Agreement is made on [insert date and month] 20[insert year]Parties1The parties listed in Part...
Ethical investments at the trustees’ discretion—clauseTo select only investments which the Trustees in their absolute...
Explanatory note/summary for a client's Discretionary trust[Your] Discretionary trust—[name of settlor]—[explanatory note OR summary]This...
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
Cadastral map
The cadastral map is a map of Scotland showing the totality of registered real rights in land. It consists of cadastral units, which each represent a single registered plot of land. Cadastral units include geospatial data, including rights and burdens pertaining to each registered plot. All applications to register an unregistered plot of land must sufficiently describe that plot for the Registers of Scotland to delineate it on the cadastral map. See Registers of Scotland—the cadastral map.
Domicile (under the law of England and Wales)
Every person acquires at birth a domicile of origin which is generally the domicile of their father. A domicile of origin remains with a person throughout their life unless they replace it with a domicile of choice elsewhere. A domicile of choice is, ordinarily, where somebody has their permanent home to which, if absent, they intend to return. Such absence may be long term. A domicile of origin can revive if a domicile of choice is abandoned without a new one being acquired. A dependant generally has the same domicile as the person on whom they are dependent.
Personal representative
A person who administers the estate of a deceased person. A personal representative appointed under a valid Will is called an executor. Where the deceased did not leave a valid Will, the personal representative has to be appointed by the court and is called an administrator.
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