Our Private Client Services group regularly produces information sheets and guides to help its clients understand topical issues or changes in legislation.

Please click on the links in the list below for more detail:

Alternatively, if you are interested in international matters, you may wish to browse the client information sheets on the French private assets and tax and International Private Client pages of our site.

information sheets

Please click on the bookmarks below to view information sheets on the following topics:

Wills and probate

  • Administration of estates
    Most people will at some time or other have to face the death of a close member of the family.  If this happens to you, in addition to coping with your grief you may have to deal with the business and financial affairs of the person who has died.
  • Charitable trusts - grant making charities
    Grant making trusts may be set up by individuals, during their lives or in their Wills, and may also be used as a vehicle for charitable giving by companies. A grant making charity will make distributions from its income and/or capital to a variety of charities each year, usually in response to formal grant applications.
  • Deeds of variation
    In this country an individual is free to make whatever provisions he or she wishes in their Will or indeed not to make a Will at all.  However, it is often desired when an individual has died to change the terms of their Will or the effect of the intestacy provisions (which apply when no Will has been made). Provided that all of the beneficiaries affected by the proposal are adult and in full agreement then a variation can be made.  The document giving effect to the agreement is known as a deed of variation or a ‘deed of family arrangement’.
  • Directions for signing a Will or Codicil
    What to do if any alterations need to be made to a Will (or Codicil).
  • Domicile
    Domicile is an important legal concept when it comes to preparing Wills and administering estates of people who have died.  It can also determine how much of an estate is liable to inheritance tax.
  • Excluding people when making a Will
    When you make a Will the overriding principle of law is that you have complete freedom to provide for your estate to be distributed in whatever way you choose.  However, this freedom is restricted to an extent by the provisions of the Inheritance (Provision for Family and Dependants) Act 1975.
  • Making a Will
    You may consider that a Will is not necessary and that what you own will be fairly distributed on your death anyway.  But that is not necessarily the case. Parliament has laid down strict rules for the distribution of the property of a person who has died without making a Will (intestate).
  • Protecting your business - how a Will can help
    By making a Will you can eliminate problems and make sure that your business continues running smoothly.  Below we list some of the main considerations.
  • Statutory notices
    The statutory notices are advertisements published in the London Gazette and a local paper giving notice of the personal representatives' intention to distribute.  They give notice to creditors and other people who may have an ‘interest’ in the estate that any claim must be received by a specific date (at least two months from the date of the notice).

tax planning

  • Married couples or civil partners and inheritance tax
    Married couples often make Wills, which provide that, when the first of them dies, his or her estate passes in total to their widow or widower, and on the death of the survivor the combined estate passes to their children.  This ensures that the survivor is adequately provided for according to the assets available.
  • Inheritance (Provision for Family Dependants) Act 1975
    This Act provides that certain people who consider that they will not receive reasonable financial provision from the estate of someone who has died (whether or not a Will is left) may apply to the court for some financial provision to be made for them.
  • Inheritance Tax - the use of lifetime exemptions
    In considering tax planning, clients often overlook the lifetime exemptions available for inheritance tax (IHT).  They may seem small, but used wisely each year significant tax savings can result.
  • Reducing Inheritance Tax - pension lump sums and trusts
    If you die before drawing your pension, a lump sum death benefit may be payable. The exact details will vary with the particular pension scheme. Commonly, the death benefit is paid to the widow, widower or surviving civil partner of the owner of the pension fund who has died. ou die before drawing your pension, a lump sum death benefit may be payable.  The exact details will vary with the particular pension scheme.  Commonly, the death benefit is paid to the widow or widower of the owner of the pension fund who has died.

mental capacity

  • Making an Advance Decision about medical treatment
    An adult (that is a person who is aged eighteen or over) who is capable of making decisions about their medical treatment can, if properly informed of the implications and consequences, also make anticipatory decisions about their preferences for medical treatment, intending them to apply at a later stage should they lose capacity to make such decisions for themselves or to communicate such decisions. 
  • Lasting Powers of Attorney
    Problems can arise if you are no longer able to manage your affairs owing to an accident, illness or old age. For example, what will you live on? How will you pay your bills? Who will sign necessary documents for you?
  • The Court of Protection - our services
    Being a deputy appointed for a patient of the Court of Protection is an onerous and important position. If you have been appointed or wish to be appointed to this position then you may want some help and guidance.
  • The Court of Protection
    The Court of Protection is a court that looks after the affairs of people who as a result of some mental disorder are no longer able to manage their own affairs. A person called a deputy is appointed to deal with the property and affairs and/or the personal welfare of the person who has lost their mental capacity. The Court, through the Office of the Public Guardian, supervises the deputy.

View more information related to mental capacity.

trusts

  • Principal duties of a trustee
    On accepting a position as a trustee, a person must be aware of the duties imposed on him by the trust deed and by statute. The following is a non-exhaustive overview of the principal duties of a trustee.
  • Use of a discretionary trust in a Will
    For various reasons it may not be desirable to leave assets directly to a beneficiary on your death.

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online calculators

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For further information or to talk to someone about a specific matter, please contact a team member in the office nearest you:

Rachel Brooks, partner and head of Private Client Services group in our Portsmouth office, on 023 9228 2714 or at rachel.brooks@bllaw.co.uk.

James Antoniou, partner in our Oxford office, on 01865 254286 or at james.antoniou@bllaw.co.uk.

Fiona Fox, solicitor in our Southampton and Portsmouth offices, on 023 8085 7282 / 023 9228 2748 or at fiona.fox@bllaw.co.uk.

Douglas Smith, partner in our London office, on 020 7814 5438 or at douglas.smith@bllaw.co.uk.

Alternatively, email our general enquiries helpdesk on privateclientinfo@bllaw.co.uk.

:privateclientinfo@bllaw.co.uk">privateclientinfo@bllaw.co.uk.