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 published detailed commentary on 16 October 2025 analysing non-governmental amendments to the Assisted Dying for Terminally...
Private Client analysis: This case was an appeal against a finding of contempt of court and sentence of imprisonment imposed as a result of that...
Tax analysis: The High Court dismissed the fraud claims brought by the Danish Tax Authority, Skatteforvaltningen (SKAT) arising out of the cum-ex...
This week’s edition of Private Client highlights includes: (1) Re AB, a decision concerning the obligation to provide position statements to the...
The Scottish Charity Regulator (OSCR) has launched a new interactive report showcasing information about new charities recently added to the Scottish...
Latest Private Client Practice Notes
Electronic working and CE-File—how to use CE-File [Archived]ARCHIVED: This Practice Note has been archived and is no longer maintained. CPR PD 51O was...
Appealing beyond the First-tier Tax TribunalFORTHCOMING CHANGE: The Tribunal Procedure Committee (TPC) consultation on the provision of written...
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
An introduction to the Human Rights Act 1998Convention rightsThe Human Rights Act 1998 (HRA 1998) came into force in October 2000 and aims to give...
Scotland: Land and buildings transaction tax (LBTT)—administration and complianceFORTHCOMING CHANGE: The Scottish government is conducting a review of...
Latest Private Client Precedents
Letter to GP requesting assessment of capacity to enter into a Lasting Power of Attorney for financial affairs[GP OR Doctor]Dear Dr [insert doctor’s...
Probate actions—Larke v Nugus letterDear [insert organisation name] [name] Deceased (the Deceased) We act for [name] who is [the residuary beneficiary...
Letter to GP requesting assessment of capacity to enter into a Lasting Power of Attorney for health and care[GP OR Doctor]Dear Dr [insert name]Client...
Declaration of trustDate [date]Parties1[name of Trustee] [of OR incorporated in England and Wales (company registration number [number]) whose...
Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[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
Deeply discounted security (DDS)
A security where the amount payable on maturity, or any other occasion when the security can be redeemed will or may exceed the issue price by more than 0.5% for each year in the redemption period, up to a maximum of 30 years. See: SAIM3020.
GAD
Government Actuary’s Department, providing actuarial analysis in relation to public sector pensions.
Mixed funds
For the purpose of the remittance basis, a non-UK fund of money or property which consists of differing types of income or capital gain from more than one tax year.
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