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
Private Client analysis: The Honourable Mr Justice Hayden clarified both the Court of Protection’s role where a complainant may lack capacity to...
Private Client analysis: The Court of Protection dismissed Camden’s appeal against findings that BW lacked capacity to decide whether to consent to...
Pensions analysis: In Reed v Revenue and Customs Commissioners, the First-tier Tribunal upheld an unauthorised payments charge arising from a pension...
This week’s edition of Private Client highlights includes: (1) Royal Holloway and Bedford New College v QLaw Legal Services Ltd which held that...
The Chartered Institute of Taxation (CIOT) has urged Financial Secretary to the Treasury, James Murray, to amend the Finance Act 2026 rules bringing...
Latest Private Client Practice Notes
STOP PRESS: A revised version of the National Planning Policy Framework was published on 17 August 2026. This content is being reviewed in light of...
This Practice Note considers employment law issues that may arise in relation to volunteers and voluntary workers, undertaking voluntary or charity...
Overview of potential IHT chargesIt is important when establishing or operating an employee benefit trust (EBT) that the potential for Inheritance Tax...
Section 423 of the Insolvency Act 1986 (IA 1986) allows for the avoidance of transactions which were designed to defraud creditors. Its provisions are...
For an introduction to the Bribery Act 2010 (BA 2010), see Practice Note: The Bribery Act 2010—an introductory guide.The Ministry of Justice has also...
Latest Private Client Precedents
This document provides general guidance about what is involved in acting as an attorney under a property and financial affairs lasting power of...
This DEED OF Release is made on [date]Parties1[life tenant] of [address] (the Life Tenant);2[trustee] of [address] and [trustee] of [address] (the...
Dear [insert organisation name][PROSPECTIVE CLAIMANT’S NAME] AND [PROSPECTIVE DEFENDANT(S) NAME(S)]The estate of [name] deceasedLETTER OF CLAIM—...
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
This [Deed OR Agreement] dated [•] 20[•] is madeParties1[insert name], a company incorporated in England and Wales with registered number [insert...
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
Domicile of dependency
Where an individual is legally dependent on another, they will automatically acquire the same Private Client England & Wales glossary—Deemed domicile as the person on whom they are dependent as soon as that person's domicile of choice changes. The most common example is that of children under the age of 16.
GAD
Government Actuary’s Department, providing actuarial analysis in relation to public sector pensions.
Joint tenant
Joint tenants share equal ownership of property and have the equal, undivided right to keep or dispose of the property.
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