Reserved legal services

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

Overview

The Legal Services Act 2007 (‘the Act’) governs who can conduct some legal activities (‘reserved legal activities’). In the sphere of inheritance tax, trusts and estates, advisers can easily stray into areas which are reserved legal activities. Advisers must be aware of what is and is not within the class of ‘reserved legal activities’ as it is a criminal offence to operate outside of the Act. This guidance note sets out the limits on what accountants and tax advisers who are not lawyers in practice can legally do. It is not targeted at lawyers. The Act applies only in England and Wales and different rules apply in Scotland and Northern Ireland.

Legal activities ― definition

There is a definition of ‘legal activity’ in the Legal Services Act 2007. This includes:

•
reserved legal activities (see below)
•
the provision of legal advice or assistance in connection with the application of the law or with any form of resolution of legal disputes, and
•
the provision of representation in connection with any matter concerning

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