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United Kingdom
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UK Private Client briefing: will challenge/undue influence, Court of Protection best interests/transparency, HMRC manuals and avoidance penalties, trusts litigation, pensions/IHT and international tax-28 May 2026
In this issue: Wills Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Wills Challenge to Will fails but undue influence on lifetime gifts found (MacDougall v Thomas). The Chancery Division (Property, Trusts & Probate List) upheld Jeanne MacDougall’s 2011 Will; however, it determined that the 2008 dispositions of Peacehaven and Argyle Road were obtained by undue influence and ordered those transfers to be unwound. The claimant, Gary...
NEWS
UK Private Client update: wills, probate and trusts decisions; HMRC manuals and FA 2026 changes; tax avoidance powers; pensions ombudsman rulings; devolved and international notes—16 April 2026
In this issue: Wills Probate Trusts UK taxation for Private Client Updates to HMRC Manuals Tax avoidance, evasion and non-compliance Private Client regulatory compliance Private Client insolvency Disputed trusts and estates Art and heritage assets, landed estates and farming families Pensions, insurance and tax‑efficient investments Scotland, Wales and Northern Ireland International Question of the week Further Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community Latest and revised content New and updated content Dates for your diary Trackers Latest Q&A Useful information Wills Contested Will claim for undue influence and lack of knowledge and approval failed (Gill v Gill) The Chancery Division confirmed the 2011 Will as valid, rejecting the claimant’s case that it was the product of undue influence or that knowledge and approval were absent. It concluded the deceased appreciated the terms of the 2011 Will at the point of signing and understood its consequences. The court accepted that Ms Nijran, a solicitor, prepared the 2011 Will on the...
NEWS
Divorce, dissolution or annulment and LPAs (England and Wales): effect on former spouse or civil partner attorneys, exceptions, s 13(11), and OPG notifications
See Q&A: How would a divorce influence a Lasting Power of Attorney when one of the Attorneys is the donor’s ex-spouse, particularly regarding status and operation of the power?......
NEWS
Farming businesses: tax-efficient structuring, co-ordinated private wealth planning and succession solutions to balance family interests, preserve the farm and avoid probate litigation
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most...
Charities—education—overview
Introduction to academy schools
An academy is a school educating pupils of compulsory school age, with the possible addition of a linked nursery or a sixth form. These are state schools, financed almost entirely via a funding agreement concluded between the academy’s sponsors or promoters and the Department for Education (DfE). In the 2010–2011 academic year there were slightly over 400 academies in England, rising to more than 10,000 by 2024. There are no academies in Wales. Although section 18(1) of the Academies Act 2010 (AcA 2010) extends to Wales, the provisions for establishing and funding new academies apply only in England. Academies were first established under section 482 of the Education Act 1996 (EA 1996) and are now governed by AcA 2010. In legal terms they are classified as independent schools, but the independence concerned is from the local authority, not from the state. Funding is provided by the Secretary of State and controlled through a funding agreement settled with the DfE or the Education Funding Agency (EFA) when the academy was set up. See Practice Note: Introduction to academy schools.
Free schools
A free school is a type of independent school which...
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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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