Phillipa Bruce-Kerr

Partner, HCR Law

I help people to understand the challenges they may face as they get older, and provide guidance on how to tackle them head on. I work with families to plan for the future they want, and support older people when they want to keep their independence.

I specialise in helping older and vulnerable people, and many of my clients are referred to me by charities such as Age UK, Alzheimer’s Society and Scope. I’m also an approved adviser for Mencap, and a fully accredited member of Solicitors for the Elderly. It’s important to be clear and to listen carefully when working with any person, but I use my skills to bring reassurance to my clients. Thanks to my knowledge and experience, I provide an insight that relatively few solicitors can offer.

I’m happy to visit my clients at home, or in hospitals or care homes, and I’m always available when they have concerns or questions.

Contributed to

4

Personal injury trusts

Practice Notes

This Practice Note describes the different types of personal injury trust and how to select the most appropriate type. It explains how personal injury trusts can be used to ring fence compensation payments from assessment for means tested benefits and also explains the duties and powers of trustees of a personal injury trust.

Private Client

Tax and the personal injury trust

Practice Notes

This Practice Note provides an overview of the inheritance tax (IHT), income tax and capital gains tax (CGT) treatment of the main types of trust used as personal injury trusts. Bare trusts, discretionary trusts, life interest trusts and disabled persons trusts under section 89 of the Inheritance Tax Act 1984 (IHTA 1984) are all considered.

Private Client

Taxation of trusts for disabled persons—IHT

Practice Notes

This Practice Note summarises a trust for a disabled person for inheritance tax (IHT) purposes. If certain conditions are met, a trust may qualify as a disabled person's interest for IHT purposes and a trust for a vulnerable person for income and capital gains tax purposes. This Practice Note is produced in partnership with Phillipa Bruce-Kerr of Harrison Clark Rickerbys.

Private Client

The Court of Protection versus personal injury trusts

Practice Notes

This Practice Note discusses the alternatives of a deputyship and a personal injury trust as solutions for managing the assets of individuals lacking the mental capacity to manage their own affairs. The pros and cons of both options are discussed and the case of SM v HM, in which the court set out the circumstances in which it will authorise the use of a personal injury trust instead of a deputyship, is analysed. The Practice Note also considers the more recent case of Watt v ABC.

Private Client