Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Client definition

What does Client mean? In legal practice, a client is the person or organisation for whom a lawyer or law firm acts and to whom professional duties are owed. This includes individuals, companies, partnerships and public bodies, whether instructing directly or through an agent. The term is a general professional expression rather than a statutory definition; its scope is shaped by engagement terms (the retainer) and by professional conduct rules and case law on duties of care, conflicts of interest, confidentiality and legal professional privilege. Key features include: identifying the correct client at the outset (especially for corporate clients, where the client is the entity,...

UK Private Client tax: quick reference to key rates, thresholds and allowances for IHT, CGT, income tax, trusts, SDLT and ATED, including devolved variations and non-resident UK property gains

Published by a LexisNexis Private Client expert

Practice notes

This Practice Note highlights the principal UK tax rates, thresholds and allowances most pertinent to Private Client practitioners. It is designed as a quick Reference rather than a full technical resource and does not include forthcoming alterations to rates or thresholds for future tax years. For fuller information on the tax rates applicable to individuals and businesses, including employment taxes and corporation tax, see Practice Note: Key UK tax rates, thresholds and allowances.

Inheritance tax (IHT)

Subject to certain exemptions and allowances, inheritance tax (IHT) may arise on lifetime gifts and transfers, on an individual’s death, and on chargeable events affecting trust assets. For details of the principal IHT exemptions and reliefs, see Practice Note: IHT exemptions and reliefs on death and lifetime gifts, and for general guidance on IHT, see: Inheritance tax (IHT)—overview.

Rates of IHT on chargeable transfers above nil rate band (NRB), transferable NRB and residence NRB

The IHT rate payable on chargeable transfers depends on whether the transfer occurs during lifetime or on death (a death transfer being treated as a chargeable transfer made by the deceased immediately before death)...

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Web page updated on 22/05/2026

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