Regulatory compliance for Private Client

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.

View Private Client by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Beneficial ownership registers for Private Client Data protection for Private Client Disclosure of tax avoidance schemes Offshore anti-avoidance regimes Offshore tax evasion

Latest Private Client News

Private Client weekly highlights—5 February 2026

Private Client weekly highlights—5 February 2026

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—5 February 2026

Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?

Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?

Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?

FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)

FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)

The following Tax news provides comprehensive and up to date legal information on FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)

FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)

FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)

The following Tax news provides comprehensive and up to date legal information on FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)

Featured Private Client content

Nature and classification of trusts—the three certainties

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

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 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 liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

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...
Read More >
2nd Jun
Practice notes

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...
Read More >
30th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
Read More >
2nd Jun
tag iconIn-house
Practice notes

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...
Read More >
Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP
30th May
Practice notes

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...
Read More >
2nd Jun
Q&As

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.

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...
Read More >
Produced in partnership with Chris Bryden of 4 King’s Bench Walk
13th Oct
Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
Read More >
Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes
2nd Jun
Practice notes

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...
Read More >
2nd Jun
Practice notes

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...
Read More >
2nd Jun
Practice notes

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...
Read More >
30th May
Practice notes

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...
Read More >
30th May
Practice notes

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...
Read More >
2nd Jun
Practice notes

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'...
Read More >
2nd Jun
Practice notes

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,...
Read More >
Produced in partnership with Pete Murrin of Turcan Connell
13th Oct
tag iconScottish Law
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
Read More >
Produced in partnership with Emma Holland of Stewarts Law
13th Oct
Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....
Read More >
Produced in partnership with Mourant Ozannes
13th Oct

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

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

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Glossary—Latin legal terms

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