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
Private Client analysis: This case addresses whether a company’s purchase of shares from a majority shareholder qualified for capital gains tax...
This Q&A considers the appropriate clause to include in a Will for a member of a limited liability partnership (LLP), where the LLP qualifies for 100%...
Tax analysis: In Uber London Ltd v HMRC, the First-tier Tax Tribunal (FTT) granted HMRC an unconditional stay in proceedings regarding the VAT...
HM Revenue and Customs (HMRC) published amendments to its International Exchange of Information Manual on 6 November 2025, primarily to implement...
Private Client: This case addresses key issues in probate disputes concerning testamentary capacity, undue influence, and lost Wills. The High Court...
Latest Private Client Practice Notes
SDLT chargeable considerationThis Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax...
Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...
Brexit materials—background to the post-Brexit immigration system [Archived]This Practice Note is a compilation of links to News Analysis and key...
Brexit and the end of EU free movement law in the UK11 pm (GMT) on 31 December 2020 marked the end of the transition period put in place to enable the...
Coronavirus (COVID-19) immigration resources [Archived]ARCHIVED: this Practice Note is no longer maintained as the majority of concessions, which were...
Latest Private Client Precedents
Offshore trusts—Deed of addition of beneficiaryThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert...
Offshore trusts—Deed of exclusion of beneficiaryThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert...
Offshore trusts—Deed of removal and appointment of trusteeThis Deed is made on [date]Parties1[Insert name] of [insert address] and [insert name] of...
Offshore trusts—Deed of appointment and retirement of trusteesThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name]...
Offshore trusts—Deed of change of governing lawThis Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert...
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
Additional voluntary contributions (AVCs)
Contributions a scheme member elects to make over and above their normal contributions to secure extra benefits.
General anti-abuse rule (GAAR)
A tax avoidance rule the purpose of which is to deter taxpayers from entering into abusive arrangements, and to deter would-be promoters from promoting such arrangements.
Qualifying non-UK pension schemes (QNUPS)
Introduced from 15 February 2010 but with retrospective effect from 6 April 2006, qualifying non-UK pension schemes (QNUPS) were established to correct an unintentional adverse inheritance tax consequence of A-day on 6 April 2006. QNUPS are equivalent to registered pension schemes but without the same tax relief on contributions. An individual cannot transfer a UK-registered pension into a QNUPS, which are tax efficient for high earners who plan to retire abroad as well as non-UK domiciled individuals.
CONTACT US
