Capacity

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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
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law 19th May
Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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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
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
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
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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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
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Capacity content

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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21st Jun
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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5th Jun
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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5th Jun
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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5th Jun
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 5th Jun
Practice notes
Capacity to make gifts, settle property and contractMental capacity is the ability to perform a specific juristic act by understanding and making a...
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5th Jun
Q&As
Is a beneficiary with autism a disabled person in order for the trust to qualify as a disabled person’s interest for inheritance tax purposes?Section...
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5th Jun
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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5th Jun
Practice notes
Capacity to create or revoke an LPALasting powers of attorneyLasting powers of attorney (LPAs) were created by the Mental Capacity Act 2005 (MCA 2005)...
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5th Jun
Practice notes
Mental capacity—assessments and testsSolicitors are not expected to be able to make a clinical diagnosis of a person's mental state but there are a...
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5th Jun
Practice notes
Capacity to make or revoke a WillIn order to make a valid Will, the testator must satisfy a capacity test on two separate occasions:•when they give...
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5th Jun
Practice notes
Mental Capacity Act 2005—the codes of practiceOn 1 April 2007, sections 42 and 43 of the Mental Capacity Act 2005 (MCA 2005) came into force. Between...
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5th Jun
Practice notes
Capacity to litigate—family proceedingsThis Practice Note considers the approach taken by the family courts in relation to issues of capacity and how...
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5th Jun
Practice notes
Mental capacity—an introductionSolicitors must consider the mental capacity of their clients in everything they do. The consideration of such capacity...
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5th Jun
Practice notes
Capacity to marry, cohabit and have sexual relationsQuestions of capacity to marry, cohabit, have sexual relations and agree to the use of...
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5th Jun
Precedents
Client’s letter authorising disclosure of confidential informationI [insert name]of [insert address]born on [insert date of birth]Authorise:•my...
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5th Jun
Precedents
Letter to GP requesting assessment of capacity to make a Will[insert name and address of GP][insert date]Dear Dr [insert name of GP][insert full name,...
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5th Jun

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