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Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May

Most recent Elderly and vulnerable clients content

Q&As
What is the appropriate protocol where the tenant in question may not have mental capacity to contract or litigate in relation to the termination of...
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1st Aug
Q&As
Can a notice of severance of a joint tenancy over a bank account or investment be validly served on a joint tenant who has lost capacity? There is no...
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1st Aug
Q&As
If a residential tenant lacks mental capacity, how should a landlord serve a valid notice to quit or notice seeking possession on that tenant?Under...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 1st Aug
Q&As
When a solicitor is acting for an individual who has appointed an attorney, who is the solicitor's client?It is not clear from the question whether...
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1st Aug
Q&As
Is someone with Alzheimer's automatically considered to not have capacity to grant an LPA under the Mental Capacity Act 2005?Section 9(2)(c) of the...
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1st Aug
Q&As
How can we appeal to appeal a decision of a local authority to move a client under the court of protection, who has fallen below the funding...
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1st Aug
Q&As
Can an elderly client give their property to their children to limit the amount of nursing home fees they will need to pay if that becomes necessary...
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1st Aug
Q&As
Where a property is occupied by a daughter/deputy and the mother is in residential care, can the daughter/deputy use the mother’s assets to maintain...
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1st Aug
Q&As
Is a sole LPA attorney permitted to purchase real property from the donor where the donor lacks mental capacity?The duties of an attorney under a...
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1st Aug
Q&As
If an appointee dies, what is the status of money which the appointee holds for a person who is mentally incapable?The role of an appointee is to deal...
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1st Aug
Q&As
Could a claim for repayment of care fees be barred, eg. under the Limitation Act 1980 or otherwise?The liability to pay care fees is often a source of...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 1st Aug
Q&As
What is the relationship between section 47 of the National Health Service and Community Care Act 1990 and section 9 of the Care Act 2014 and which...
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1st Aug
Q&As
Can an attorney operating under a lasting power of attorney use the donor's funds to cover the expense of taking legal advice in respect of challenges...
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1st Aug

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