Back to Basics
Back to Basics: Stamp duty land tax
Marlon Appleton provides a practical and detailed guide to SDLT for private client practitioners, as it relates to companies and gifting property, gifting between spouses, trustees, and options to purchase in wills
Features
Into the breach
Could the rise in information-sharing agreements forcing the breach of confidential agreements lead practitioners down a dangerous path, asks Simon Leney
Age old problem
Lucy Trevelyan examines the role of private client practitioners in cases of elder abuse, and looks at whether changing the safeguarding procedures will help or hinder vulnerable people – and their solicitors
It’s my life
Cilla Wright discusses her work as an independent mental capacity advocate, and why professionals should not lose sight of the basic principles of the Mental Capacity Act when dealing with vulnerable people
A delicate jurisdiction
Philip D’Arcy looks at the court’s powers to remove a trustee or personal representative
Off limits
There are circumstances under which it is necessary to apply for a limited grant of administration. David King provides an overview of the grant ad colligenda bona, and a practical guide to obtaining it
Holding ground
The beneficial interest in land owned by two or more people can be held in different ways with different implications on the death of one of the co-owners. Ian Bond and Gary Rycroft look at the issues to consider and the obligations of private client practitioners
Ready and willing
Will-writing and estate administration offer steady income for firms, but the risks of exposure to negligence claims have discouraged many from this work. Mark Baxter offers a best practice guide to avoiding these risks and safely pursuing this profitable source of revenue
Gaining currency
Digital assets are an increasingly commonplace reality of will-drafting, but one type with which practitioners may be less familiar is the cryptocurrency, such as Bitcoin. Ian Bond and Lucy Obrey explain what solicitors need to know about this emerging trend
Saving grace
Individual savings accounts have for some time been considered the investment wrapper of choice for long-term saving, but Patrick Connolly argues that, following last year’s radical shake-up of the rules, pensions may now be the more attractive and effective option
Raising the FBAR
Many private client solicitors will now be familiar with FATCA reporting obligations. But, as Antony Eminowicz explains, your US clients may also be required by law to disclose details of their foreign bank accounts – and the deadline is looming