Master the intricacies of protecting the interests of elderly and vulnerable clients through nuanced, practical guidance tailored for private client practitioners. Explore the various aspects of mental capacity issues, elder abuse, care home contracts, and financial management to ensure thorough protection and advocacy. Gain the expertise needed to address unique challenges with skill and compassion, fostering dignity and respect in every legal transaction.
HMRC has published guidance on the prohibition of promoting certain tax avoidance arrangements under sections 159–165 of the Finance Act 2026. The...
This week’s edition of Private Client highlights includes: (1) Budget 2026; (2) a decision of the Business and Property Division which held that an...
Private Client analysis: A summary of the key personal tax announcements made in the Chancellor’s Budget on 28 October 2026....
John Bull, Partner & Head of Private Client and Neil Insull, Partner, Corporate Tax of Blick Rothenberg discuss the corporate and personal tax...
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...
A husband and wife jointly own a property as tenants in common. One spouse has dementia and lives in a care home, with the other spouse aged over 60 and therefore a property disregard applies. If the spouse living in the property wishes to move, but requires use of 100% of the sale proceeds
Capacity to litigateWhen advising an elderly or vulnerable individual on any aspect of litigation, it is very important to consider whether they have capacity to litigate. A party to litigation who lacks the capacity to conduct the proceedings is a person lacking capacity within the definition of
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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