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 week’s edition of Private Client highlights includes: (1) the Court of Protection authorises an NHS Trust to perform amputation surgery on an...
This Q&A considers whether, if A and B held property as tenants in common. A died leaving his share in one property to C and his share in another...
Tax analysis: In The Tower One St George Wharf Ltd v HMRC, the Court of Appeal held that the distribution-related exception from the SDLT connected...
Tax analysis: Natasha Kaye, partner at Akin Gump Strauss Hauer & Feld, highlights the key features and practical considerations of the new stamp duty...
Private Client analysis: This was a claim by one sibling against another relating to the management of their late mother’s estate. The defendant was a...
Latest Private Client Practice Notes
Cayman Islands foundation companiesWhat is a Cayman Islands foundation company?The Foundation Companies Law, 2017 has been in force now for over five...
Consolidated HMRC Manuals tracker 2025—Private ClientThis Practice Note is a consolidated version of the HMRC Manuals tracker that appears each week...
Property income—the income tax chargeSTOP PRESS: Clauses 6 and 7 of the Finance Bill 2026 (as introduced) introduce a new rate of income tax for...
Payment of debts—solvent estateMeaning of solventThe rules applicable to the payment of the deceased’s debts and funeral and testamentary expenses...
Contents of Wills—executors, trustees and guardiansThere are certain rules to consider when advising a testator on who to appoint as executors of...
Latest Private Client Precedents
Variation—deed—varying residue on intestacy with NRB legacy for children and residue on trust for surviving spouse or civil partner for life—by...
Style for action for proving lost Will—ScotlandIN THE SHERIFFDOM OF [insert name of Sheriff Court]INITIAL WRITin causa[insert name of pursuer],...
Variation—deed—to increase charitable legacy so as to qualify for reduced IHT rate on chargeable part of estateTHIS DEED is made on...
Witness statement—construction of trustClaimant: [initial and surname]: 1st: [date]IN THE [HIGH COURT OF JUSTICE][CHANCERY DIVISION][BUSINESS AND...
Variation of Trusts Act 1958—draft Scheme of arrangementIN THE [HIGH COURT OF JUSTICE][CHANCERY DIVISION]Claim Number [xxx][BUSINESS AND PROPERTY...
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
Probate
The process of proving (ie establishing the validity of) a Will by the executor. Once the Will has been proved, the court will issue a grant of representation. The Scottish law equivalent is executry.
Probate action / probate claim
These claims principally contest the validity of a Will or codicil and the consequent entitlement to a grant of probate or letters of administration.
Vested in possession
Status of an interest under a trust where the beneficiary has a ‘present right to present enjoyment’, eg an immediate right to income. See also ‘vest’.
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