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.
The following Tax news provides comprehensive and up to date legal information on Preliminary decision of FTT finds closure notices had wide scope allowing HMRC to raise alternative arguments in the substantive litigation (Tinkler v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Company has a life for inheritance tax purposes, UK court says
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—28 August 2025
The following Private Client news provides comprehensive and up to date legal information on Sealing of Will—section 124 of the Senior Courts Act 1981 (Johnson v His Majesty’s Attorney General)
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...
Changing or ending a deputyshipA protected party (P) will come within the jurisdiction of the Court of Protection (the court) only when there is evidence of incapacity. The court is then able to delegate its authority by appointing a deputy to act on P’s behalf, under the terms of an order.The
Court of Protection—notificationThis Practice Note applies to the majority of applications to the Court of Protection. However, it is important to note that a different procedure applies to applications to appoint a property and financial affairs deputy. From January 2023, an upfront notification
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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