Delve into the nuances of the Court of Protection, where safeguarding the interests of vulnerable individuals is paramount. This topic offers practical guidance on navigating legal processes and making informed decisions for clients requiring assistance with mental capacity issues.
Private Client analysis: Finance Bill 2026–27, also known as Finance Bill 2027 and to be enacted as Finance Act 2027, was published on 4 November...
The Ministry of Justice and HM Treasury have announced plans to introduce legislation to simplify access to Child Trust Funds for young adults who...
Tax analysis: The government published Finance Bill 2027, also known as Finance Bill 2026–27 (FB 2027), on 4 November 2026....
This week’s edition of Private Client highlights includes: (1) a decision of the Business and Property Division (BPD) concerning the construction of...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
The Official SolicitorThe Official solicitor (OS) is an officer of the Supreme Court appointed by the Lord Chancellor. The OS's staff includes a number of experienced solicitors who specialise in Court of Protection proceedings and whose experience and practical knowledge not only assist the court
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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