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United Kingdom
NEWS
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...
Residence of individuals—overview
For many years, a person’s tax residence has played a central role in assessing exposure to income tax and capital gains tax (CGT) obligations. As outlined in Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED], UK residents are charged to tax on their worldwide income and gains, without geographic limitation. By contrast, non-residents are taxed solely on particular UK-source income, and their capital gains are generally outside the tax net, in broad terms. Up to 6 April 2025, residence did not drive inheritance tax (IHT); instead, domicile was the principal determinant of IHT liability for these purposes-see Practice Note: Domicile for UK tax purposes before 6 April 2025 [Archived]. However, from 6 April 2025, IHT liability turns on UK residence, rather than domicile. For details, see Practice Note: A new residence-based regime for IHT from 2025–26. Before 6 April 2013, ‘ordinary residence’ existed as a separate concept alongside residence and domicile for UK tax purposes. From 6 April 2013, that concept was abolished and replaced by references simply to residence throughout. Nonetheless, under transitional provisions, in limited cases ordinary residence still applies to certain individuals who were UK-resident for the tax...
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What is a protector? A protector is an individual who holds powers under a trust but is not a trustee. A protector is independent of the trustee and stands apart from the trustee’s role. The protector’s role is usually to monitor, oversee, or exercise a degree of control over the administration and running of the trust by the trustee. It is commonly the case that a settlor chooses to provide for a protector where a third party or an institutional trust company is formally appointed as trustee. Why have a protector? There is no requirement to have a protector of a trust, and the settlor must decide whether or not to provide for one at all. The power most commonly given to a protector is the power to appoint and remove the trustee of the trust as needed. If there is no protector, or no person who is independent of the trustees who holds this power, then difficulties can arise if the beneficiaries are unhappy with the trustee and the trustee refuses to retire...
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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...
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