Navigate the intricacies of regulatory obligations with our comprehensive guidance tailored for Private Client practitioners. Understand and stay ahead of the ever-evolving compliance landscape to safeguard your clients' interests effectively.
This week’s edition of Private Client highlights includes: (1) the Office of the Public Guardian publishes a LPA communications toolkit for partner...
The CIOT has published comments on several items of draft Finance Bill 2026-27 legislation and on HMRC’s consultation on simplifying treaty relief...
Private Client analysis: The English High Court has found that monies in London bank accounts held in the names of a company related to the award...
The Charity Commission has published its casework and registrations data for April–June 2026. At the end of June 2026, 171,539 charities were on the...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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 administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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