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Private Client Section

July 2015

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Back to Basics

Julie Butler

Back to Basics: Inheritance tax relief on farmlandSubscription

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Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements

Features

Simon Leney

Take my adviceSubscription

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Simon Leney bids farewell to longstanding clients – a reminder that clients don’t always accept the advice they are given

House in hand

No place like home

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Sarah Playforth looks at the purchase of a home for someone who lacks mental capacity

David King

Foreign affairSubscription

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Foreign-domiciled individuals or foreign assets can complicate estate administration. David King discusses the issues that come into play in these scenarios when ascertaining the validity of a will and the right of a person to take out the grant of probate

Patrick Connolly

Summer sumsSubscription

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What will the first all-Conservative budget for almost 20 years mean for private client advisers and their clients? Patrick Connolly summarises the main changes to the inheritance tax, pensions and personal taxation regimes

Melinda Giles

Matter of formSubscription

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Melinda Giles unpicks the new lasting power of attorney forms, which came into force on 1 July, and looks at some of the most important changes on professional charging and when attorneys can make decisions

Hugh Constant

Directory enquiriesSubscription

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The Social Care Institute for Excellence promotes the rights of people with care and support needs by helping practitioners understand their legal duties. Hugh Constant explains

Hannah Gomersall

Show some restraintSubscription

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‘Forced’ sterilisation, or proportional safeguarding? Hannah Gomersall examines the Mental Capacity Act’s approach to intervention and restraint in the light of recent Court of Protection case law on the ‘less restrictive’ option

John Thornber

Risky businessSubscription

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Trustees face increasing difficulties searching for low-risk investment returns and income in distorted economic conditions. John Thornber examines the growing and often hidden pitfalls for trustees and their advisers to avoid

Dame Esther Rantzen

Reach outSubscription

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The Silver Line, a helpline for elderly people who struggle with loneliness, was launched 18 months ago. Since then, it has taken nearly half a million calls. Its founder, Dame Esther Rantzen, explains why the service has proved so vital

Jonathan Turner

The family waySubscription

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In recent years, a number of financial business structures have challenged trusts to become the vehicle of choice for managing family wealth. Jonathan Turner looks at the rise of the family investment company, and the tax opportunities it can offer for clients

Charity

Sweet charitySubscription

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The distinction between an individual and a charity as a beneficiary in an estate has not always been understood or appreciated by solicitors. But, as Chrissie Paphitis explains, a more collaborative relationship between solicitors and legacy managers is emerging

Paul Fairbairn

Our nation’s goodSubscription

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The acceptance in lieu and cultural gift schemes provide means to transfer objects, land and buildings into public ownership, in return for the settlement of tax liabilities. Paul Fairbairn explains the tax planning opportunities they can offer

Benefits of Membership*

Private Client Section renewals

The Private Client Section will provide you with support, advice, networking opportunities and enable the sharing of best practice with peers.

The current Section Engagement programme has been created in consultation with the Section Advisory Committee and will focus on key issues including:

  • NRB Changes
  • LPA Changes
  • Digital Assets
  • Cross Border Tax
  • IPFDA Cases
  • Care Act
  • Elderly Client
  • HMRC Disputes
  • Inheritance Tax
  • Trusts
  • Estate Administration
  • Capital Gains Tax

These issues will be addressed through a range of activities including: Workshops, Seminars, Conferences, Webinars, Website, E-newsletters, Magazines and a LinkedIn Group.

*See Section terms and conditions

Join today