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Latest Private Client News

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Private Client weekly highlights—29 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—29 July 2021

US-UK tax treaty still recognises residents as Europeans

The following Private Client news provides comprehensive and up to date legal information on US-UK tax treaty still recognises residents as Europeans

Order authorising the sale of a minor’s property (Re Shanavazi)

The following Family news provides comprehensive and up to date legal information on Order authorising the sale of a minor’s property (Re Shanavazi)

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

Types of income for income tax purposes

Types of income for income tax purposesThe main types of income are:•employment income•pension income•social security income•trading income•property...

Trust disputes—action for breach of trust

Trust disputes—action for breach of trustBreach of trustBeneficiaries may consider proceedings either to restore a trust fund or obtain compensation...

Creation of trusts—express trusts

Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...

Practice notes

Capital gains tax issues on death

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...

19th May

Practice notes

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

19th May

Practice notes

Taxation of age 18–25 trusts—IHT

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...

Produced in partnership with Paul Davies of Clarke Willmott 19th May

Practice notes

Private Client—Luxembourg—Q&A guide

Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...

Produced in partnership with Eric Fort of Arendt & Medernach 19th May

Practice notes

CGT—gifts

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...

Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May

Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...

19th May

Practice notes

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...

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?

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...

19th May

Practice notes

Creation of trusts—blind trusts

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...

Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May

Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...

19th May

Practice notes

Relief for income tax losses

Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...

19th May

Practice notes

Assessment for residential accommodation

Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...

19th May

Practice notes

Capacity to litigate

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...

19th May

Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...

19th May

Practice notes

Costs and expenses in the Court of Protection

Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...

19th May

Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...

19th May

Most recent Elderly and vulnerable clients content

Q&As

If a person living in a care home owns a 50% beneficial interest in their former residence which they operated as a bed and breakfast business with their son, who continues to own the other 50% interest and who continues to live at the property with their wife and continues to operate the business, can the 50% interest owned by the person living in the care home be disregarded in an assessment of their capital for the purposes of assessing their liability to contribute towards the cost of their care?

If a person living in a care home owns a 50% beneficial interest in their former residence which they operated as a bed and breakfast business with...

1st Aug

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 the tenancy?

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...

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 attorney or deputy appointed.

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...

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?

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...

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?

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...

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?

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...

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 threshold, to another home where funding levels are cheaper?

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...

1st Aug

Q&As

Does a local authority need to apply to the Court of Protection for a personal welfare order in order to transfer an objecting and incapacitated adult from home to a care home at which a standard authorisation of the deprivation of liberty is to be granted by the Supervisory Body?

Does a local authority need to apply to the Court of Protection for a personal welfare order in order to transfer an objecting and incapacitated adult...

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 without suffering adverse consequences?

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...

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 the property?

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...

1st Aug

Q&As

Are life policies classed as exempt assets by the local authority when determining an individual’s capital in assessing how much they must contribute towards their care fees? Are personal representatives obliged to report to the local authority if assets come to light after death that were not included in their financial assessment of the deceased’s capital?

Are life policies classed as exempt assets by the local authority when determining an individual’s capital in assessing how much they must contribute...

1st Aug

Q&As

Where a contract does not require a recipient of a notice of rescission to sign or otherwise acknowledge the notice, is the notice (served in response to a failure to complete the sale of a property) still valid if it is served on someone who lacks capacity (and where there is no deputy or attorney appointed)?

Where a contract does not require a recipient of a notice of rescission to sign or otherwise acknowledge the notice, is the notice (served in response...

1st Aug

Q&As

I have been asked by a surviving spouse (following the death of her husband) to prepare a deed of variation to create a life interest for herself in her late husband's 50% of the matrimonial home. I am concerned that this could be considered a deprivation of assets by the local authority if the surviving spouse went into a home. Is there any guidance on this?

I have been asked by a surviving spouse (following the death of her husband) to prepare a deed of variation to create a life interest for herself in...

1st Aug

Q&As

Is a sole LPA attorney permitted to purchase real property from the donor where the donor lacks mental capacity?

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...

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?

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...

1st Aug

Q&As

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 (including the 50% share belonging to the spouse residing in the care home), Is this permitted? Will the property disregard be transferred to the new property?

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...

1st Aug

Q&As

Could a claim for repayment of care fees be barred, eg. under the Limitation Act 1980 or otherwise?

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...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 1st Aug

Q&As

A couple (A and B) made Wills including a life interest trust in their property and they correctly severed the joint tenancy. A and B then sold and purchased a new property intending to own it as tenants in common, unaware that the conveyancers registered it as joint tenants. B has died and A has lost capacity and has moved into a care home. A and B's children, as attorneys for A (and executors of B's estate), have sold the property, without realising that the property was held as joint tenants. Is proof of A and B's intention to own the property as tenants in common sufficient to counter the otherwise automatic passing of B's interest to A by survivorship? Is the 50% of the property proceeds which was attributed to B's interest available to the local authority in relation to A's care home fees? What remedy might there be?

A couple (A and B) made Wills including a life interest trust in their property and they correctly severed the joint tenancy. A and B then sold and...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 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 provision should be followed?

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...

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 concerning her conduct?

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...

1st Aug

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Elderly and vulnerable clients

View Private Client by content type:

Latest Private Client News

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Private Client weekly highlights—29 July 2021

US-UK tax treaty still recognises residents as Europeans

Order authorising the sale of a minor’s property (Re Shanavazi)

Featured Private Client content

Notaries and notarisation—notarisation

Types of income for income tax purposes

Trust disputes—action for breach of trust

Creation of trusts—express trusts

Most recent Elderly and vulnerable clients content

Popular documents

Contract variation

Claiming negligent misrepresentation or negligent misstatement—practical considerations

Indirect discrimination

ECHR, art 5(4)—rights and duties

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