July 2015

ps july 2015 front cover


Simon Leney

Take my advice


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


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

David King

Foreign affair


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 sums


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 form


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 enquiries


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 restraint


‘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 business


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 out


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 way


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


Sweet charity


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 good


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

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