Deputies—appointment, duties and powers

Choosing the deputy

Any person may make a first application for the appointment of a deputy, although in practice most applications are made by (or on behalf of) a close relative. If there is no such person able or willing to make the application then the application may be made by a concerned friend, a solicitor or local authority. There is no requirement for permission so long as the application pertains to P's property and affairs.

The appointment of a deputy is made by the Court of Protection (the court) acting in its discretion, and no person has an automatic right to be appointed in priority to another. The court must consider the choice of deputy carefully having regard to the best interests of P. In practice, a deputy should be someone who:

  1. has the right level of skill and competence, and

  2. has a close personal connection to P

The court may appoint two or more deputies and they may be appointed jointly, jointly and severally, or jointly in respect of some matters and jointly and severally in respect of other matters.

Where there

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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