Solicitors are not generally involved in the actual determination of where a client should invest and must be careful not to give financial advice to clients unless they are regulated to give such advice by the Financial Conduct Authority (FCA). It will be appropriate in most cases for clients to seek professional independent advice from a financial adviser. Such advice will help the client to define their investment objectives, which will involve identifying their actual income requirements and balancing this with their desire to protect their capital and also identifying their risk profile. Nevertheless, there is no reason why a solicitor should not help a client by describing the various investment opportunities without recommending any particular one. Additionally, a solicitor may well have the responsibility as an attorney or deputy in administering the assets/investments of a person. Some broad understanding of the available opportunities, particularly if they come as a recommendation from a third party, is essential so that a decision based on needs and objectives, as well as risk factors, can

Elderly clients frequently seek advice from their professional advisers on how to dispose of their house to relatives, either permanently or so that they no longer own it but can remain living there. The first is relatively simple but often not sensible, while the latter can create any number of problems. Property interests consist of those in freehold and leasehold property. Leasehold property is generally understood to mean a long lease that looks and feels like full freehold ownership. However, clients may sometimes also wish to pass on various types of shorter tenancies. A property is generally the client's single most valuable asset both in monetary and psychological terms. Property ownership can, in some circumstances, defeat claims to benefits that the client feels should be available to them but, on the other hand, can also be important to the client’s continued independence. There is no doubt that the fear of future care is a motivating factor in the attempt by many elderly clients to have their cake and eat it. It should be noted

Lawyers acting in the field of elderly client law need to be able to take advice from and consult either the client's GP or specialist medical practitioners as well as other persons involved in financial decisions. In order to do so, it is important to be able to identify what advice is required and who is the best qualified to provide this. Practitioners need to understand the terminology employed and the purposes for which the advice or report is needed. Medical practitioners Practitioners instruct clinicians on behalf of their client for a variety of reasons including capacity assessments for certain legal acts and decisions, general health and medication advice. Similarly, a practitioner acting for, or as, a deputy or attorney, may be consulted by the patient’s GP on such diverse issues as the completion of a DNAR (do not attempt resuscitation) form, or whether the patient is to have a flu jab. In all such cases regarding capacity for the client or patient to make a medical or legal decision,

An individual elected for a four year term as mayor of the authority by the local government electors for the authority's area in accordance with provisions made by or under Part II of the Local Government Act 2000 (see in particular sections 11(2) and 39 of and Schedule 1 to the 2000 Act).

HM Revenue and Customs [insert address] [insert date] Election under section 171A(4) of the Taxation of Chargeable Gains Act 1992 This election is made jointly by [insert name of the company to which the chargeable gain or allowable loss has accrued] (Company A) and [insert name of company to which the chargeable gain or allowable loss is to be transferred] (Company B) under section 171A(4) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). Details of group companies Company A is a company incorporated in [England and Wales OR [insert name of

1 Introduction 1.1 These rules govern the election of [ employee OR worker] representatives for [insert name of company] (Company), for the purposes of [specify purpose of election, eg ‘an information and consultation process under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE)’]. 1.2 The rules are intended to provide clarity and structure to the election and help to ensure that the election is fair. They set down principles but do not create contractual rights. The company may vary these rules as it sees fit. 2 Appointment of election organiser 2.1 The Company appoints [insert name and contact details] as Election Organiser. 2.2 The role of the Election Organiser will be to ensure that the election is run fairly and in accordance with these rules. 2.3 Any [employee OR worker] with questions or complaints arising out of or concerning the election should raise these with the Election Organiser. 2.4 The Election Organiser's decision on any matter relating to these rules will be final. 2.5 Unless the Company and the Election Organiser agree otherwise, any failure to follow these rules will not invalidate an election. 3 Nominations 3.1 The Company requires [employee OR worker]

[Letterhead] [Addressed to HMRC Officer] [Date] We hereby jointly elect pursuant to section 792 of the Corporation Tax Act 2009 (CTA 2009) for [the whole OR [insert a specific amount, a percentage or a fraction]] of the chargeable realisation gain accruing on the deemed realisation and reacquisition of the intangible assets to be treated as accruing to [full company name] (Company B) rather than [full company name] (Company A). For the purpose of this notice: intangible assets • means [details]; deemed realisation and reacquisition • means the deemed realisation and reacquisition of the intangible assets pursuant

[Date] [Grantor's name and Unique Taxpayer Reference (UTR)] [Grantee's name and UTR] Election to apportion the price of fixtures under section 199 of the Capital Allowances Act 2001 Notice is hereby given of an election made under section 199 of the Capital Allowances Act 2001 (CAA 2001). This election is made jointly by [name of grantor], as grantor (the Grantor), whose Unique Taxpayer Reference is [UTR] and [name of grantee], as grantee (the Grantee), whose Unique Taxpayer Reference is [UTR] in respect of the property known as [details of property and the address] with HM Land Registry title number [title number] (the Property). The Grantee has acquired a leasehold interest in the Property pursuant to a lease agreement dated [date of lease agreement] (the Agreement) made between

[Date] [Transferor's name and Unique Taxpayer Reference (UTR)] [Transferee's name and UTR] Election to apportion the price of fixtures under section 198 of the Capital Allowances Act 2001 Notice is hereby given of an election made under section 198 of the Capital Allowances Act 2001 (CAA 2001). This election is made jointly by [name of transferor], as transferor (the Transferor), whose Unique Taxpayer Reference is [UTR] and [name of transferee], as transferee (the Transferee) whose Unique Taxpayer Reference is [UTR] in respect of the property known as [details of property and the address] with HM Land Registry title number [title number] (the Property). The Transferee has acquired the [freehold OR leasehold] interest in the Property pursuant to a sale agreement dated [date of sale agreement] (the Agreement)

In PF2 there are a list of elective services listed in the Services Output Specification which the Authority can elect to have done by Project Co (the Contractor) or it may choose to do them itself. The aim is to reduce the burden of applying the full Change Protocol when instructing a foreseeable Change to the services.

Under the CA 1985, private companies had to pass elective resolutions in order to benefit from a relaxed administrative regime. Elective resolutions had to be passed by unanimous agreement in general meeting of the company by all the members entitled to attend and vote at the meeting in person or by proxy (or corporate representative) and a period of 21 days' notice of the resolutions had to be given (unless all members entitled to attend and vote at the meeting agreed to a shorter period).

means a vehicle that is capable of being propelled by electrical power derived from a storage battery.