Back to Basics
Back to Basics: FATCA and UK trusts
Jo Summers explains what FATCA is and its application to UK trusts
Features
Conspicuous consumption
New consumer contracts legislation introduced in June needs to be addressed in all solicitors firms’ terms of business and client care letters. Ian Bond and Helen Clarke outline the implications for private client practitioners
Pullan apart
The recent case of Pullan v Wilson reiterates the importance of ensuring that professional trustees’ fees are reasonable. Adam Draper examines the case, and the lessons to learn for solicitor trustees
Tied up in knots
Mark Harper provides an update on pre- and post-nuptial agreements, including recent case law, the Law Commission’s proposals, and issues relating to international couples or those with assets abroad
An expensive lesson
Recent years have seen private school and university fees rocket, and private client practitioners are more likely than ever to be asked by clients, whether parents or grandparents, for advice on tax-efficient fees planning. Mark Brownridge offers some tips
Handle with care
The Care Act 2014 has received royal assent and will come into force in October. Philip Evans explains some of the key provisions on care funding and local authorities’ duties, and their impact on private clients and their advisers
Enrol with the punches
Clients who employ care or support staff directly will have pension obligations under the new auto-enrolment scheme, and professional deputies have a key role in advising them on compliance. Jane Bennett and Sean McSweeney explain
Recipe for succession
The EU’s regulation on succession comes into force in just over a year. Richard Frimston explains what action practitioners need to take now where clients have EU assets, residence or domicile
The promised land
Adam Boyle outlines the lessons to learn from the recent high-profile proprietory estoppel case of Davies v Davies
Forward planning
A recent case has highlighted the effectiveness of advance decisions and statements in ensuring an individual’s wishes for their care and welfare are respected if they lose capacity. Ann Stanyer explains how they work, and the implications of the case
All is forfeit
Simon Leney looks at the implications of the Forfeiture Act for mercy killings
