Features
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Gain in Spain?
Álvaro Aznar Azcárate looks at estate planning for clients with assets in Spain – specifically, the pros and cons of having either one UK worldwide will, or a separate will for the Spanish assets
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Lasting impressions
Alberto Perez Cedillo looks at the equivalents to lasting powers of attorney across the world
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Taxing disposals
In April 2020, the rules for paying capital gains tax on the sale of UK residential property changed, with the tax becoming payable upfront. Paul Saunders explains some of the ways it affects personal representatives and trustees
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Keeping close
How can you ensure that your trainees learn relevant skills, now that working from home has largely replaced previously office-based activities? Fiona du Feu explains how you can overcome the practical difficulties as much as you can
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Simply topping
Fiona Heald presents a guide to the sometimes complex rules around third-party top-up fees for care payments
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Book review: Doing the deed
Gareth Marland reviews the latest release by Professor Lesley King on varying the distribution of an estate after death
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Charity case
Recent research has shown that charitable gifts in wills have increased by over 50% since the pandemic, and a legacy boom in the coming years is also expected. Katherine Ellis explains how you can ensure charitable gifts are made correctly in wills, and how private client solicitors can help promote ...
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Trust the process
Kirsten Franklin presents a back-to-basics guide on running trusts, and the compliance aspects to be aware of
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Safe from harm
Sophie O’Connell explores some of the ways deputies and attorneys can protect clients from financial fraud. Rick Kent then provides practical tips and advice on how your firm can protect itself and its clients from cybercrime
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Swift justice
Swift v Carpenter provides welcome guidance for injury claimants who need to purchase more expensive property, says Laura Scantlebury
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A shot in the arm
While the announcement of three COVID-19 vaccines has been celebrated across the world, there are many considerations for attorneys and deputies to consider for people who lack mental capacity to consent to be vaccinated. Craig Ward explains
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Opinion
Shoots of spring
It’s been a long, dark January. But Kate Mahon is optimistic for the future