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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...

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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...

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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?......

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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...

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Trustees—overview

Trustees-appointment of trustees


There are various methods by which a trustee can be installed. In most instances, the document that establishes the trust will appoint the trustees. That instrument should also aim to include arrangements for later appointments of further trustees that might be needed while the trust continues to operate. Trustees may likewise be appointed by the court, and there are occasions when the settlor or the beneficiaries may have a part to play in selecting new trustees. Refer to Practice Note: Trustees-appointment of trustees.

Trustees-retirement of trustees


As a general rule, the trusteeship is intended to endure for life. Even so, a trustee can step down from office in a range of ways:

  • by relying on any clause within the trust instrument
  • if a substitute is available, under section 36 of the Trustee Act 1925 (TA 1925)
  • by using the statutory power in TA 1925, s 39
  • by written direction of the beneficiaries under section 19 of the Trusts of Land and Appointment of Trustees Act 1996 (TOLATA 1996)
  • with the beneficiaries’ consent
  • by order of the court under TA 1925, s 41

Although trustees who are retiring often ask for,...

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