Data protection for Private Client

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Individuals, trustees, personal representatives and their advisers are subject to increasingly numerous and far reaching compliance and regulatory obligations. While seeking to navigate the regimes aimed at increasing transparency and minimising tax evasion worldwide, at the same time as ensuring compliance with data protection rules, trustees must have regard to their fiduciary duties and other trust law principles, such as confidentiality.

Data protection and the EU and UK General Data Protection Regulations

On 25 May 2018, the EU General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR) came into effect in the UK, along with many parts of the Data Protection Act 2018 (DPA 2018). The EU GDPR introduced several changes to the data protection regime, including:

  1. •

    an increase to the territorial scope of EU data protection law

  2. •

    additional and extended data subject rights

  3. •

    additional obligations and liabilities for data controllers and data processors

  4. •

    increased powers for the supervisory authorities (such as the Information Commissioner's Office)

Retained Regulation (EU) 2016/679 (UK GDPR) replaced the EU GDPR, from 11 pm (UK time) on 31 December 2020. Assimilated law ...

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The Office of the Scottish Charity Regulator (OSCR) has announced technical improvements to its Record of Removed Persons search function. The updated system now displays detailed search results—including timestamps and search terms—even when no matches are found. This enhancement is designed to help charity trustees document their due diligence processes by allowing them to capture evidence of eligibility checks via screenshots. The Record of Removed Persons continues to list individuals barred from charity management by the Court of Session.

Private Client weekly highlights—24 July 2025

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Question of the week: W died on 06 April 2025. She was resident in England & Wales at her d...

This Q&A considers the implications for inheritance tax (IHT) when a resident passes away. Specifically, it examines the scenario where lifetime gifts were made within seven years of death, and the deceased and their spouse were domiciled in a different jurisdiction at the time of the gifts. It also addresses how these gifts impact the deceased's estate, including the transferable nil rate band (NRB) from the spouse's estate.

Legislation Day: Draft Finance Bill 2026—Private Client analysis

Private Client analysis: On Legislation Day, 21 July 2025, the government published draft provisions to be included in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. The government also published consultation responses and made other announcements of interest to Private Client practitioners. This analysis provides an overview of the key Private Client tax provisions together with initial reactions from the market.

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