Tax and Estate Planning

Recent Updates

Check if your firm needs to register for tax advice work
2021-02-01T10:16:00+00:00
Updated private client practice notes (July–September 2020)
2020-09-02T10:58:00+01:00

Cornering the market
2017-11-07T00:00:00+00:00

Recent Features and Opinion

A protecting species

2022-08-12T14:31:00+01:00By Joanne Radcliff

Prenuptial and postnuptial agreements are more popular than ever before, and are an important part of estate planning. Joanne Radcliff explains the assurances they can provide that a trust cannot

Family jewels

2022-08-12T10:33:00+01:00By Ryan Harrison

Family investment companies are a widely used planning tool in the search for wealth and asset preservation. While their popularity has grown, they still have some way to go before challenging the history of trusts. Ryan Harrison considers the merits of each structure from a tax perspective with a view ...

In stark relief

2022-05-12T14:11:00+01:00By John D Bunker, Elizabeth Pearson

In a volatile property market buffeted by the effects of coronavirus (COVID-19) and the stamp duty land tax ‘holiday’, John D Bunker and Elizabeth Pearson examine the implications for post-death gains

Old money, new rules

2022-05-12T10:15:00+01:00By Samantha Roberts

Samantha Roberts assesses changes to the inheritance tax rules and how these impact on the reporting requirements and low value and exempt-excepted estates

The importance of distinguishing funds

2022-04-06T08:37:00+01:00By Lesley King

Lesley King discusses the recent case of Batt v Boswell: where confusion over trust and personal money led to a family dispute between two siblings following the death of their parents.

Taking stock digitally

2022-02-18T17:05:00+00:00By Stuart Adams

Stuart Adams reviews a new Law Society title for private client solicitors concerning digital assets

Decrypting crypto

2022-02-18T16:15:00+00:00By Kate Burt

Kate Burt summarises what has changed regarding cryptoassets, and what you need to know

Lost in translation

2022-02-18T15:08:00+00:00By Léa Maynard

Passage to India
2022-02-18T12:34:00+00:00By Alberto Perez Cedillo, Risabh Shroff
Cryptoassets – worth the tax risk?
2022-01-26T09:51:00+00:00By Stuart Adams, Paul Noble
Taxing pensions
2021-11-16T00:00:00+00:00By Sarah Astley
Back to Basics: Estate planning for blended families
2021-11-16T00:00:00+00:00By Charlotte Coyle, Lilly Whale
Into the woods
2021-11-16T00:00:00+00:00By Philip Whitcomb
Workshop: Gifts with reservation
2021-09-21T00:00:00+01:00By Hugh Cumber
A taxing split
2021-09-21T00:00:00+01:00By Tim Gillett
Life in the Med
2021-08-19T00:00:00+01:00By Álvaro Aznar Azcárate, Alejandro Verdú
Back to Basics: Inheritance tax and partially exempt estates
2021-08-19T00:00:00+01:00By Lesley King
Testamentary capacity and insane delusions
2021-06-14T08:02:00+01:00By Lesley King
Exit signs
2021-05-18T00:00:00+01:00By Angharad Lynn
Flexible friends
2021-05-18T00:00:00+01:00By Sarah Astley
Stamp it out
2021-05-18T00:00:00+01:00By Lesley King
BeWare!
2021-04-21T09:32:00+01:00By Lesley King
Rectification of post-death variations: check and re-check
2021-03-03T13:57:00+00:00By Lesley King
Gain in Spain?
2021-02-16T00:00:00+00:00By Álvaro Aznar Azcárate
Taxing disposals
2021-02-16T00:00:00+00:00By Paul Saunders
The estate we’re in
2020-11-17T00:00:00+00:00By Holly Miéville-Hawkins, Dave Robinson
Back to basics: Wills, trusts and care home fees
2020-08-11T08:10:00+01:00By Fiona Heald
Up to eleven
2020-08-11T00:00:00+01:00By Gareth Marland
Gone to pot
2020-08-11T00:00:00+01:00By Jo Summers
Out of joint
2020-05-12T00:00:00+01:00By Clare Harman Clark, Sarah Cookson
Country life
2020-02-13T00:00:00+00:00By Julie Butler, Fred Butler
Generation gaps
2020-02-13T00:00:00+00:00By Paul Maddock
Needs must
2020-02-13T00:00:00+00:00By Nick Latimir
Equal inheritance tax for EU and non-EU taxpayers
2020-01-10T11:47:00+00:00By Alberto Perez Cedillo
Second time around
2019-11-12T00:00:00+00:00By Charlotte Pollard, Sofia Thomas
Beast of burden
2019-11-12T00:00:00+00:00By Dawn Joughin
It’s your turn
2019-11-12T00:00:00+00:00By Jane Cassell
Plenary: Intellectual capital
2019-09-17T00:00:00+01:00By Emma Chamberlain
Workshop: Inheritance tax on business property: how to protect your clients
2019-09-17T00:00:00+01:00By Steven Appleton
PPI: my firm’s approach
2019-08-20T10:30:00+01:00By Ian Bond
It takes two
2019-08-06T00:03:00+01:00By Charlotte Pollard, Sofia Thomas
Meeting expectations
2019-02-12T00:00:00+00:00By David Mulholland
Swim with the currency
2018-11-06T00:09:00+00:00By Sophie Cisler
Leading the charge
2018-11-06T00:06:00+00:00By Emma Kilburn
Workshop: Business property relief and agricultural property relief
2018-09-18T00:12:00+01:00By Philip Whitcomb
Workshop: Pensions
2018-09-18T00:11:00+01:00By Luke Brooks, Paul Garwood
Workshop: The role of the tax system in building the UK’s cultural patrimony
2018-09-18T00:07:00+01:00By Anastasia Tennant
Plenary: Family affairs
2018-09-18T00:06:00+01:00By Alexander Drapkin
Plenary: Changing times
2018-09-18T00:05:00+01:00By Lesley King
Joining the DOTAS
2018-08-07T00:12:00+01:00By Stuart Adams, Nova Maxwell
State of the art
2018-08-07T00:11:00+01:00By Eleni Polycarpou, Giulia Trojano
Simple as that
2018-08-07T00:10:00+01:00By Emma Gadsden
Staking a claim
2018-08-07T00:06:00+01:00By Paul Saunders
Back to basics: Deeds of variation and disclaimers
2018-08-07T00:06:00+01:00By Angharad Lynn
Up to standard
2018-08-07T00:04:00+01:00By Yasmin Metcalfe
It begins at home?
2018-08-07T00:02:00+01:00By Duncan Wood
Back to basics: Working with farming accountants
2018-05-15T14:52:00+01:00By Julie Butler, Fred Butler
Take my advice
2018-05-15T14:44:00+01:00By Stephen Kavanagh
Artistic legacy
2018-05-15T14:43:00+01:00By Helen Citron, Robert Craig
Paradise lost
2018-02-21T15:31:00+00:00By Diana Bentley
Domicile effect
2018-02-16T14:39:00+00:00By Annie Bouch
Lay of the land
2018-02-14T14:28:00+00:00By Andrew Evans
Back to Basics: Annual tax compliance in probate cases
2017-11-07T11:26:00+00:00By Simon Leney, Jane Hodge
Guilt by association
2017-11-07T11:17:00+00:00By Stuart Adams
Caught in the net
2017-11-07T00:00:00+00:00By Simon Leney
Mark your words
2017-11-07T00:00:00+00:00By Sarah Harrison
Brain trust
2017-09-19T09:42:00+01:00By Lesley King
Workshop: IHT and the family home
2017-09-19T00:00:00+01:00By Jo Summers
Rate of knots
2017-09-19T00:00:00+01:00By Chris Whitehouse
New criminal offence of failure to prevent the facilitation of tax evasion
2017-08-22T09:15:00+01:00By Stuart Adams
Back to Basics: Funding of care fees
2017-08-15T09:26:00+01:00By Melinda Giles, Fiona Heald
At your discretion
2017-08-14T14:26:00+01:00By Stephen Haggett
Hide away
2017-08-08T00:00:00+01:00By Heledd Wyn
Standard fare
2017-08-08T00:00:00+01:00By Yasmin Metcalfe
Sign it over
2017-05-10T08:45:00+01:00By Roz Wyeth
Band practice
2017-05-09T00:00:00+01:00By Lesley King
What a relief
2017-05-09T00:00:00+01:00By David Thornber
Wind it up
2017-02-14T00:00:00+00:00By Jo Summers

Checks and balances
2017-02-14T00:00:00+00:00By Susan Winter
Banking on it
2017-02-14T00:00:00+00:00By Sally Pike
In principle
2016-11-15T16:38:00+00:00By George Mallet
Give to receive
2016-11-15T00:00:00+00:00By Alana Petraske, Christopher Groves
Back to Basics: Authorised payments for CoP deputies
2016-11-15T00:00:00+00:00By Melinda Giles
Screen savers
2016-11-15T00:00:00+00:00By Nick Wenban-Smith
Capital letter
2016-09-20T10:27:00+01:00By Chris Whitehouse
Private Client Section annual conference 2016: Workshops
2016-09-20T00:00:00+01:00
Trouble comes in threes
2016-07-21T13:26:00+01:00By Graham Poles
Happy anniversary
2016-07-21T13:26:00+01:00By Russell Haworth
Back to Basics: Lifetime gifts
2016-07-21T12:56:00+01:00By Lesley King
Escape route
2016-07-21T12:47:00+01:00By Julie Butler
Close to home
2016-07-14T12:19:00+01:00By Richard Roberts
Using mediation to resolve private client disputes
2016-06-07T10:01:00+01:00By Andrew Hildebrand
The line of duty
2016-05-19T16:20:00+01:00By Nigel Popplewell
ISA on the prize
2016-05-19T16:15:00+01:00By Toni Carver
Reduced circumstances
2016-05-19T15:54:00+01:00By Patrick Connolly
All good advice
2016-05-19T15:49:00+01:00By Stephen Kavanagh
Variation on a theme
2016-03-23T14:59:00+00:00By Georgia Bedworth
Back to Basics: Managing stocks and shares as part of an estate
2016-03-22T13:17:00+00:00By Christopher Eriksson-Lee
Generation game
2016-03-22T00:00:00+00:00By Jo Summers
Back to Basics: Finalising a tax liability
2016-03-22T00:00:00+00:00By Lisa Vanderheide, Karmjit Mader
Capital thinking
2016-01-27T16:02:00+00:00By Jake Iles, Ray Chidell
Powers that be
2016-01-19T00:00:00+00:00By Richard Heaney
Means to a dividend
2016-01-19T00:00:00+00:00By Steven Holmes, Sharon Ryan
The devil’s in the detail
2016-01-19T00:00:00+00:00By Jo Summers
A taxing issue
2015-11-26T12:50:00+00:00By Jo Summers
Immovable object
2015-11-26T11:44:00+00:00By Maria Lakes
Workshops
2015-09-29T11:53:00+01:00
Doubt of the benefit
2015-09-28T10:34:00+01:00By Lisa Vanderheide, Karmjit Mader
Good as gold
2015-09-22T00:00:00+01:00By Lucy Trevelyan
In with the new
2015-09-22T00:00:00+01:00By Graham Poles
Pass it on
2015-09-22T00:00:00+01:00By Chris Whitehouse
Summer sums
2015-07-21T00:00:00+01:00By Patrick Connolly
Back to Basics: Inheritance tax relief on farmland
2015-07-21T00:00:00+01:00By Julie Butler
Risky business
2015-07-21T00:00:00+01:00By John Paul Thornber
The family way
2015-07-21T00:00:00+01:00By Jonathan Turner
Sweet charity
2015-07-21T00:00:00+01:00By Chrissie Paphitis
Our nation’s good
2015-07-21T00:00:00+01:00By Paul Fairbairn
Digging deep
2015-05-20T10:54:00+01:00By Tony Monger, Dave Jennings
All in the family
2015-05-20T10:40:00+01:00By Matthew Duncan
Into the breach
2015-03-17T00:00:00+00:00By Simon Leney
Back to Basics: Stamp duty land tax
2015-03-17T00:00:00+00:00By Marlon Appleton
Saving grace
2015-03-17T00:00:00+00:00By Patrick Connolly
Game plan
2015-01-20T13:07:00+00:00By Mark Brownridge
Bend and flex
2014-11-18T13:06:00+00:00By Stephen Haggett
Course of action
2014-11-18T13:06:00+00:00
Take care
2014-11-18T12:56:00+00:00By Simon Leney
Trust issues
2014-11-18T12:55:00+00:00By Mark Brownridge
Back to basics 34: Nil-rate band trusts
2014-11-18T11:52:00+00:00By Simon Leney, Philippa Ward
Specialist needs
2014-11-18T11:00:00+00:00By Julie Butler
Annual Conference 2014: The technical side of life policies and pensions
2014-09-11T00:00:00+01:00By Paul Garwood, Luke Brooks
Annual Conference 2014: Capital ideas
2014-09-11T00:00:00+01:00By Chris Whitehouse
All is forfeit
2014-07-16T00:00:00+01:00By Simon Leney
An expensive lesson
2014-07-16T00:00:00+01:00By Mark Brownridge
Seeing red
2014-05-14T00:00:00+01:00By Tina Riches
Working together
2014-03-11T00:00:00+00:00By Nichola Sims
Wealth of advice
2014-03-11T00:00:00+00:00By Rohan Armes
Trading places
2014-03-11T00:00:00+00:00By Julie Butler
Back to basics 30: Tax reliefs
2014-01-15T00:00:00+00:00By Sima Pankhania, Richard Mannion
Statement of intent
2014-01-15T00:00:00+00:00By David Bennett
Irish origin
2014-01-15T00:00:00+00:00By Maria Lakes
A developing trend
2014-01-15T00:00:00+00:00By Julie Butler
PS November 2013
2013-11-19T18:25:00+00:00
PS September 2013
2013-09-17T18:58:00+01:00
PS July 2013
2013-07-23T19:11:00+01:00
PS May 2013
2013-05-21T19:35:00+01:00
PS March 2013
2013-03-19T19:47:00+00:00
PS January 2013
2013-01-22T19:57:00+00:00

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

The current Private Client 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
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