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Private Client Section

Back to Basics

Each edition of our magazine has a four-page Back to Basics pullout, covering a key private client issue in extensive and practical detail

Philip Warford

Back to basics: Trusts for disabled and vulnerable peopleSubscription

14 May 2019By

Philip Warford looks at trusts for disabled and vulnerable people

sheree green 140x96

Back to basics: Welfare deputyshipsSubscription

12 February 2019By

Sheree Green reviews the basics on welfare deputyships, and looks at why so few have been appointed

christopher eriksson lee

Back to Basics: Managing stocks and shares as part of an estateSubscription

15 November 2018By

Practitioners face a number of issues when dealing with an estate that contains portfolios of stocks and shares. It’s important to have a good understanding of how you can help clients plan before death, and deal with shares as part of the administration of an estate after death. Christopher Ekisson Lee explains

Dan Harris

Back to basics: Drafting wills for overseas jurisdictionsSubscription

6 November 2018By

Daniel Harris recaps the main legal issues affecting the writing of wills to cover cross-border assets

Angharad Lynn

Back to basics: Deeds of variation and disclaimersSubscription

7 August 2018By

Deeds of variation and disclaimers can prove useful tools to redirect dispositions in a will. Angharad Lynn reviews the basics

Sheep farming at Coulaghailtro, Scotland

Back to basics: Working with farming accountantsSubscription

15 May 2018By ,

Julie Butler and Fred Butler offer advice on the farm ownership structure and providing for strong succession planning.

Simon Leney

Back to Basics: Annual tax compliance in probate casesSubscription

15 May 2018By ,

Simon Leney and Jane Hodge look at final lifetime income and capital gains tax returns and estate returns

kevin read

Back to Basics: Investment bondsSubscription

14 February 2018By

Kevin Read BSc, ACA, looks at investment bonds 

Melinda Giles

Back to Basics: Funding of care feesSubscription

15 August 2017Updated: 15 November 2018By ,

Melinda Giles and Fiona Heald outline the three main ways government will assist with care fees for a person going into care – through the local authority; NHS continuing healthcare; and section 117 funding – and explain when it is possible to claim, how to claim, and what is and what is not taken into account.

craig ward 140x96

Back to Basics: Drafting LPA clausesSubscription

9 May 2017By

Craig Ward looks at how to draft clauses in lasting powers of attorney, including the importance of clarifying client instructions, being aware of current case law, and drafting with a practical outlook

Simon Leney

Back to Basics: Administering trustsSubscription

14 February 2017By

In this Back to Basics, Simon Leney identifies some of the building blocks that are needed to do this work effectively. The article is in three parts: the take-on of a newly established trust, the take-on of an existing trust, and the conduct of a trust

Melinda Giles

Back to Basics: Authorised payments for CoP deputies

15 November 2016By

Those in control of the finances of an incapacitated person may be an attorney by a registered power of attorney or a deputy under the Court of Protection. As such, the authority that they hold in terms of the payments that they are authorised to make differs. Melinda Giles set out the authority held by those with a deputyship.

lesley king 84x84

Back to Basics: Lifetime giftsSubscription

21 July 2016By

Lifetime gifts are made for a number of reasons, two of the most common being generosity and a wish to save inheritance tax. Lesley King looks at the matters to consider in order for the gift to be valid.

Karmjit Mader

Back to Basics: Finalising a tax liabilitySubscription

22 March 2016By ,

It’s become increasingly difficult to finalise an individual’s tax liability under the UK tax system. Lisa Vanderheide and Karmjit Mader provide a guide

Andrew Skelly

Back to basics: Trusts of landSubscription

26 November 2015By

Andrew Skelly discusses the law relating to trusts of land, the Trusts of Land and Appointment of Trustees Act 1996, and the implications of the recent case of Bagum v Hafiz and Hai on the court’s powers to order sale of land from one joint owner to another.

Julie Butler

Back to Basics: Inheritance tax relief on farmlandSubscription

21 July 2015By

Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements

Jo Summers

Back to basics: Residence and domicileSubscription

20 May 2015By

Jo Summers explains how to assess client’s residence and domicile status – and the impact this can have on will-drafting and succession issues – and examines the new EU certificates of succession

Marlon Appleton

Back to Basics: Stamp duty land taxSubscription

17 March 2015By

Marlon Appleton provides a practical and detailed guide to SDLT for private client practitioners, as it relates to companies and gifting property, gifting between spouses, trustees, and options to purchase in wills

Adam Boukraa

Back to basics 35: Deprivation of libertySubscription

20 January 2015By

Adam Boukraa looks at how the system in place to authorise deprivations of liberty under the Mental Capacity Act 2005 works

Pippa Ward

Back to basics 34: Nil-rate band trustsSubscription

18 November 2014By ,

Simon Leney and Pippa Ward outline what NRB trusts are, how they are currently used, what the proposed changes to the regime are, and what this means for private client practitioners

All Back to Basics

Benefits of Membership*

Private Client Section renewals

The Private Client Section will provide you with support, advice, networking opportunities and enable the sharing of best practice with peers.

The current Section Engagement programme has been created in consultation with the Section Advisory Committee and will focus on key issues including:

  • NRB Changes
  • LPA Changes
  • Digital Assets
  • Cross Border Tax
  • IPFDA Cases
  • Care Act
  • Elderly Client
  • HMRC Disputes
  • Inheritance Tax
  • Trusts
  • Estate Administration
  • Capital Gains Tax

These issues will be addressed through a range of activities including: workshops, seminars, conferences, webinars, website, e-newsletters, magazines and a LinkedIn group.

*See Section terms and conditions

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