Community and residential care

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Latest Private Client News

Court of Appeal restores first instance decision on trading with a view to profit (Ingenious Games v HMRC)

The following Private Client news provides comprehensive and up to date legal information on Court of Appeal restores first instance decision on trading with a view to profit (Ingenious Games v HMRC)

Private Client weekly highlights—5 August 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—5 August 2021

Jersey court unwinds de-enveloping arrangement which potentially fell foul of s 75A, FA 2003 (In the matter of the Avocado Trust)

The following Private Client news provides comprehensive and up to date legal information on Jersey court unwinds de-enveloping arrangement which potentially fell foul of s 75A, FA 2003 (In the matter of the Avocado Trust)

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

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...

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners...

UK tax liability

UK tax liabilityThis Practice Note briefly summarises the main UK taxes which may apply to UK resident individuals, including income tax, capital...

Trust disputes—breach of trust

Trust disputes—breach of trustIt is a fact of life that beneficiaries and trustees fall out. Often this is due to misunderstandings but occasionally...

Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...

19th May

Practice notes

Trustees—duties

Trustees—dutiesNature of dutiesThe difference between a duty and a power is:•the performance of a duty is obligatory•powers are to a greater or lesser...

19th May

Practice notes

IHT—quick succession relief

IHT—quick succession reliefQuick succession relief (QSR), which is not to be confused with taper relief, applies to a transfer of value which attracts...

Produced in partnership with Katya Vagner of PwC 19th May

Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...

19th May

In-house

Practice notes

What is an offshore trust?

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...

Produced in partnership with Mourant Ozannes and Carey Olsen 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

Creation of trusts—beneficiaries

Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...

19th May

Practice notes

CGT—reliefs

CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...

19th May

Practice notes

Trustees—statutory powers of trustees

Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...

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

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

Trust disputes—court jurisdiction and procedure

Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...

19th May

Practice notes

Beneficial ownership registers—private clients and trusts

Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...

19th May

Most recent Community and residential care 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

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

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

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

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

A local authority has two charges registered against a freehold property in Wales in respect of care charges under the Health and Social Services and Social Security Adjudications Act 1983. The service user and sole owner of the property died intestate two years ago, however to date a grant of representation has not been obtained and so the debt for care fees remains unpaid. Is it possible to force a sale as creditor to discharge the debt, as the charges take effect as a legal mortgage under the Law of Property Act 1925?

A local authority has two charges registered against a freehold property in Wales in respect of care charges under the Health and Social Services and...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 31st Jul

Q&As

My client owns a nursing home and one of the residents (who has sufficient funds) stopped paying their fees 18 months ago when they discovered the local authority paid other residents’ fees. The local authority refuses to help find the resident an alternative place. My client will pursue recovery of the debt and wishes to return the resident to their own home. The resident will not be able to manage at home and my client does not wish to be liable for any accidents that occur. Can the nursing home remove the resident?

My client owns a nursing home and one of the residents (who has sufficient funds) stopped paying their fees 18 months ago when they discovered the...

31st Jul

COVID-19

Q&As

A surviving spouse is left an interest in possession in half of the matrimonial home in the Will of the deceased spouse. The Will contains a provision such that if the property is sold in the surviving spouse’s lifetime, the proceeds pass down to children. If this occurs prior to the surviving spouse going into care, could this be deemed to be a gift made by the surviving spouse for the purpose of deliberately depriving themselves of assets under the Care Act 2014?

A surviving spouse is left an interest in possession in half of the matrimonial home in the Will of the deceased spouse. The Will contains a provision...

Produced in partnership with Helen Galley of XXIV Old Buildings 31st Jul

Practice notes

Coronavirus (COVID-19)—Care and Support Needs Assessments

Coronavirus (COVID-19)—Care and Support Needs AssessmentsCommunity care assessments are conducted by the local authority (LA) where someone aged 18...

Produced in partnership with Craig Ward MSc BA(Hons) MBPsS CertCouns of Craybeck Law 31st Jul

COVID-19

Practice notes

Nursing and residential care contracts

Nursing and residential care contractsWhen entering a care home, the future relationship between the new resident and the administrators of the home...

31st Jul

Practice notes

Care funding options

Care funding optionsNote: This Practice Note must be read in the light of the implementation of the Care Act 2014 on 1 April 2015. Substantial repeals...

31st Jul

Practice notes

Benefits and means testing

Benefits and means testingThere are a number of benefits that older people can claim that carry a financial eligibility requirement. In practice this...

31st Jul

Practice notes

Assessment for residential accommodation

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

31st Jul

Practice notes

Eligibility for residential accommodation

Eligibility for residential accommodationWhen an assessment concludes that an adult requires residential accommodation they have the choice, depending...

31st Jul

Practice notes

Care and support needs assessments

Care and support needs assessmentsCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus (COVID-19)...

Produced in partnership with Craig Ward MSc BA(Hons) MBPsS CertCouns of Craybeck Law 31st Jul

Community and residential care

View Private Client by content type:

Latest Private Client News

Court of Appeal restores first instance decision on trading with a view to profit (Ingenious Games v HMRC)

Private Client weekly highlights—5 August 2021

Jersey court unwinds de-enveloping arrangement which potentially fell foul of s 75A, FA 2003 (In the matter of the Avocado Trust)

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

Featured Private Client content

Notaries and notarisation—notarisation

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

UK tax liability

Trust disputes—breach of trust

Most recent Community and residential care content

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Admissibility of hearsay evidence in criminal proceedings

AML and counter-terrorist financing—source of funds and source of wealth

Robbery

Affray

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