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Stop press: The Data (Use and Access) Act 2025 (Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 now activate the outstanding parts of the Data (Use and Access) Act 2025 (DUAA 2025). Measures covering subject access requests, legitimate interests, purpose limitation, automated decision-making, cross-border transfers and enforcement take effect from 5 February 2026, while those on penalty notices and complaints apply from 19 June 2026. For further detail, refer to Practice Note: Data (Use and Access) Act 2025—employment implications. This Precedent will shortly be revised to reflect these developments. [to be printed on employer letterhead] [ Name of Employee ][ Address ][ Date ] Dear [ insert employee's name ] Secondment to [ insert name of host company ] Following our recent conversations, I am writing to confirm the arrangements we have agreed for your secondment to [ insert name of host company ] (the
[ Insert name and address of client ] [ insert date ] Dear [ insert name of contact at the client ] Explaining the disclosure process and your obligations Thank you for instructing us in relation to [ insert matter name / details ]. [ This letter accompanies our retainer OR Our retainer will follow under separate cover ]. It [ has been confirmed OR is likely OR is possible ] that your dispute with [ describe other parties ] will be determined in the Business and Property Courts [ if it proceeds to formal litigation ]. This letter explains what disclosure under the Disclosure Scheme ( DS ) in the Business and Property Courts involves, and what you must know about the procedure. The DS seeks a fundamental cultural shift in the approach to disclosure in civil litigation. So, even if you have handled
This Agreement is entered into on [ insert date ] between: 1 [ insert name of manufacturer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Manufacturer); and 2 [ insert name of customer ] [ of OR a company incorporated in [ England and Wales ] under number [ insert registered number ] whose registered office is at ] [ insert address ] (Customer). Each of the Manufacturer and the Customer is a party and, together, the Manufacturer and the Customer constitute the parties... Background: (A) The Manufacturer manufactures [ insert ]... (B) The Customer Group manages the distribution and sale of [ insert ]... (C) The Manufacturer intends to manufacture and sell the Product to the
This Deed is dated on [ insert day and month ] 20[ insert year ] Parties [ Insert name of Chargor ], being a company incorporated in England and Wales, bearing registered number [ insert company number ], and whose registered office is situate at [ insert address ] (the Chargor); and [ Insert name of Lender ] of [ insert address ] (the Lender). Recitals The Lender makes facilities available to the Chargor under various financing arrangements. It is a condition of the Lender making the facilities available to the Chargor that the Chargor enter into this Deed in favour of the Lender. ...
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DATE Parties [ [ name ] of [ address ] [ and [ name ] of [ address ] ] OR [ name ] and [ name ] both of [ address ] ] ( Lender [ s ] ) [ [ name ] of [ address ] [ and [ name ] of [ address ] ] OR [ name ] and [ name ] both of [ address ] ] ( Borrower [ s ] ) 1 Definitions For the purposes of this Agreement, the terms below shall have the following meanings: Charge • the security created pursuant to clause 7.1; Default • means: any failure by the Borrower [ s ] to fulfil any of their obligations under this Agreement; or the Borrower [ s or one of...
1 Funds presently held subject to this trust and in need of investment shall be invested in...
CGT-a summary This guide provides an overview of capital gains tax ( CGT). In essence, CGT arises when an asset or property is disposed of and the proceeds exceed the original acquisition costs. The surplus is the gain subject to CGT, although various exemptions and reliefs may, depending on the circumstances, reduce or remove that chargeable amount. Disposal A disposal includes both a sale and a gift. For sales, the disposal proceeds are generally the sale price; however, specific rules can substitute the market value where the transaction is with a connected person. For gifts, the market value of the asset or property is treated as the disposal proceeds. If the sale price is below market value-so part sale and part gift-the market value may replace the actual proceeds, depending on the facts. Acquisition costs The acquisition costs will typically be the amount paid to purchase the asset or...
[ name of client ] [ insert address of client ] [ insert date ] Dear [ name of client ] Estate of [ name of deceased ] deceased Further to our discussion, the documents to declare the inheritance tax ( IHT) payable on the estate and to submit the application for the grant of [ probate OR letters of administration [ with Will annexed ] ] have now been completed. [ Thank you for your comments on the draft papers. ] Please find enclosed the following for your consideration and final approval: [ Updated ] Schedule of assets and ......
To the executors and trustees of my Will dated [ ......................................... OR of today’s date ] Under clause [ number of clause in Will dealing with chattels ], I bequeath free of tax all my personal chattels as defined in Section 55(1)(x) of the Administration of Estates Act 1925 [ (including chattels used solely or mainly for business purposes) ] not otherwise specifically dealt with by my......
[ enter name of beneficiary ] [ enter address of beneficiary ] [ enter date ] Dear [ enter name of beneficiary ] The late [ insert name of deceased ] After my......
What is inheritance tax? Inheritance tax ( IHT) is, in general, a levy arising on an individual’s death, calculated by reference to the worth of that person’s net estate at the point just before death. The net estate is the aggregate worth of assets held by that individual, less the total of their borrowings and other obligations. To deter individuals from sidestepping the charge by making substantial transfers shortly prior to death, the regime also covers gifts made in the seven years preceding death. Certain further transfers and events that are not tied to an individual’s death may likewise be within the scope of IHT. When is IHT payable? ......
This Deed is entered into on [ date ] by [ trustees ] of [ addresses ] (the Trustees ). Background ( A) This Deed supplements a trust dated [ date ], duly constituted between (1) [ settlor ] (the Settlor ) and (2) the Trustees (the Trust ). ( B) The Trustees are the current trustees of the Trust......
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 ( FA 2025), granted Royal Assent on 20 March 2025, enacts the removal of the remittance basis and introduces a residence-based system, starting on 6 April 2025. FA 2025 likewise substitutes domicile as the principal criterion for inheritance tax exposure going forward. Further reforms cover revising the tests for excluded property status, scrapping the protected settlements status for offshore trusts, and updating the overseas workday relief rules applicable. For details on these reforms, consult Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates ( Finance Bill 2025) and Finance Act 2025. Your Will— explanatory note This explanatory note sets out the principal terms of your Will. Please read this...
This Deed is dated [ date ] Parties [ insert name ] of [ insert address ] and [ insert name ] of [ insert address ] (the Trustees) [ insert name ] of [ insert address ] and [ insert name ] of [ insert address ] (the Appointor) Background This Deed is supplemental to: (1) a trust (the Trust) dated [ insert date ] and entered into between [ insert name ], [ insert name ] and [ insert name ] (the Trust Deed); and (2) the deeds and events set out in the Schedule. The Trustees are the current Trustees of the Trust. The Appointor is the current Appointor of the Trust......
FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission’s review of wills published its final report on 16 May 2025, and Volume II contains a draft Bill intended to replace the Wills Act 1837. For details on the proposals, and the draft legislation released, refer to Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. STOP PRESS: Ending the non-dom regime and moving to a residence-based IHT framework. The Finance Act 2025 ( FA 2025), which obtained Royal Assent on 20 March 2025, enacts measures to abolish the remittance basis of taxation and substitute a residence-based approach from 6 April 2025. FA 2025 also displaces domicile as the principal determinant of liability to inheritance tax. Further measures comprise revisions to the rules for excluded property status, the removal of protected...
[ Your ] Will—[ name of testator ]—explanatory note This note outlines the key terms of your Will in clear, plain language. Read it carefully alongside your Will. If anything does not faithfully mirror your wishes, please inform [ me OR [ name of person to contact ] ] [ before you sign ]... Revocation On signing this Will, all earlier Wills and codicils concerning [ your UK estate OR your worldwide estate ] are revoked. As a result, only this Will records your instructions on death for [ your UK estate OR your worldwide estate ]... [ International aspects ] [ [ Your Will covers only your UK assets [ and your assets outside the UK will be governed by a separate local Will OR and your...
Grant letter to NS& I NS& ISunderland SR43 2SB [ enter date ] Dear NS& I, The late [ name of deceased ] NS& I number: [ NS& I number ] [ Premium Bond holder’s number: [ holder’s number or any premium bond number ]. ] Further to our correspondence dated [ date of last letter ], we confirm that a grant of representation has now been obtained in respect of the above estate......
This Deed is hereby executed on [ date ] Parties 1 [ insert name ] of [ insert address ] together with [ insert name ] of [ insert address ] (the Trustees) 2 [ insert name ] of [ insert address ] together with [ insert name ] of [ insert address ] (the Appointor) Background ( A) This deed is ancillary to: (i) a trust (the Trust) dated [ insert date ] and entered into by [ insert name ] with [ insert name ] and [ insert name ] (the Trust Deed); and (ii) the instruments and occurrences set out in the Schedule. ( B) The Trustees are the current Trustees of the Trust......
Dear [ insert firm name ] Our Client: [ ] Your Client: [ ] Re: [ insert property address ] We represent [ ]. This correspondence constitutes a formal claim concerning our client’s asserted beneficial interest in the property located at [ insert property address ] (‘the Property’), arising from a common intention constructive trust. As explained below, our client seeks an order for sale of the Property to facilitate the realisation of their interest. Background [ Provide a concise, neutral outline of the relevant and material factual background. ]......
General Power of Attorney Executed on [ date ], this General Power of Attorney is issued by [ name ] of [ address ]...
[ To add to the recitals: ] The [ Continuing Trustees [ and the ] AND/ OR New Trustees ] agree to provide the Retiring Trustees with the indemnity set out below......
[ name ] Trust TRUSTEE RESOLUTION We, [ trustee ] of [ address ], and [ trustee ] of [ address ], currently act as the trustees of the trust executed on [ date ] between [ parties ] (the Trust). Relying on the authority granted to us under clause [ number ] of the Trust, we determine to advance £[ amount ] to [ name of borrowing beneficiary ], on the terms and conditions set out in the Schedule. Signed: Dated: [ date ] The Schedule [ set out the loan terms and conditions ] BENEFICIARY’ S ACKNOWLEDGEMENT OF LOAN I, [ name of beneficiary ], confirm receipt of £[ amount ] and undertake to comply with the terms and conditions detailed in the Schedule above......
This DECLARATION OF TRUST is duly executed and made on [ date ] by [ settlor ], of [ address ] (the Settlor). Background The Settlor intends to provide for [ insert beneficiary’s name ] (the Beneficiary) by appointing themself as trustee of the Trust Fund described in the Schedule herein......
This note offers general guidance on business property relief ( BPR) from inheritance tax ( IHT) from 6 April 2026, aimed at laypersons drafting a Will, as well as personal representatives, trustees, and beneficiaries of estates or trusts that include business assets. Your Private Client practitioner can give tailored advice for your situation. As widely reported, the government has altered how IHT applies to ‘business property’ from April 2026 by revising business property relief ( BPR). Comparable changes limit the IHT relief for agricultural property by restricting agricultural property relief ( APR). These measures apply mainly from 6 April 2026, but some gifts or transfers to trusts made since 30 October 2024 are also affected. This guide explains what BPR is, when it might be claimed, and the relief rates available. Assessing whether your assets qualify can be complex, so this is an overview only. Please seek...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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