Back to Basics
Back to basics: Residence and domicile
Jo Summers explains how to assess client’s residence and domicile status – and the impact this can have on will-drafting and succession issues – and examines the new EU certificates of succession
Features
Manual handling
Helen Clarke reviews the first guide for practitioners on the Care Act 2014 to hit the market
After all
The new Care Act has significant implications for a local authority’s duty to provide after-care under the Mental Health Act 1983. Sheree Green looks in closer detail at the after-care regime, and the challenges ahead
Digging deep
It’s over 10 years since HMRC introduced the DOTAS regime. Tony Monger and Dave Jennings consider how it has worked in practice, and whether strengthened rules will signal the end of the tax avoidance industry
Opportunity knocks
Ian Cooper outlines three simple steps for building your private client business
For the record
John Galvin explains why health and welfare lasting powers of attorney should not be overlooked as part of later life planning, and argues for the inclusion of a clause giving attorneys access to medical records
Alternative take
In the second of a two-part series on the beneficial interests in land owned by two or more people, Ian Bond and Gary Rycroft consider the importance of applying for alternative restrictions to protect both the solicitor and their client
Crossing the borders
March this year saw the fourth Section conference on cross-border and international private client issues. Section committee member Alberto Perez Cedillo reports back on the talking points of the day
Have a care
The past few years have witnessed substantial reforms to social care in both England and Wales. Lisa Morgan and Leah Steele outline what to expect of the new care regime coming into force next April in Wales
All in the family
As inheritance tax once again becomes a political hot potato, Matthew Duncan looks at the issues involved in renting out inherited property, and managing the resulting shared ownership situations that can arise between family members
Make an appointment
Simon Leney strikes a note of caution for those firms appointing themselves as executor when drafting a will – the practice may not be around for much longer
Think ahead
Graham Murphy explains how the Law Society has been raising the profile of private client practitioners among consumers