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.
The CIOT has published comments on several items of draft Finance Bill 2026-27 legislation and on HMRC’s consultation on simplifying treaty relief...
Private Client analysis: The English High Court has found that monies in London bank accounts held in the names of a company related to the award...
The Charity Commission has published its casework and registrations data for April–June 2026. At the end of June 2026, 171,539 charities were on the...
Private Client analysis: The High Court held that section 33(1) of the Wills Act 1837 (WA 1837) applied to a residuary gift to the testator’s sons ‘as...
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...
Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts made in contemplation of death may qualify as deathbed gifts or donatio mortis causa. See Practice Note: Devolution of assets and the
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
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
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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