Back to Basics
Back to Basics: Finalising a tax liability
It’s become increasingly difficult to finalise an individual’s tax liability under the UK tax system. Lisa Vanderheide and Karmjit Mader provide a guide
Young blood
Young private client solicitor Elin Dukes reflects on what drew her to the practice area, and what firms can do to attract more talent at trainee level
Variation on a theme
If a will is not fit for purpose or the estate could have been disposed of more efficiently from a tax point of view, all is not lost. It is possible to vary the disposition of an estate. Georgia Bedworth explains
To top it all
A top-up fee can improve the experience of care received by an older person in a care home. But too often, these fees are imposed without the informed consent of all parties and become a ‘secret subsidy’. Janet Morrison explains
Bill of health
As the population ages, identifying who should pay for those in need of long-term care has become a vital issue for solicitors. Lisa Morgan considers how NHS continuing healthcare can help, the role of the solicitor in the process – and the pitfalls involved
Welcome aboard
Gary Rycroft welcomes three new members to the Private Client Section committee, and reports back from the Cross Border Conference
Roaring succession
The fifth Section conference on cross-border and international private client issues focused on the EU Succession Regulation – commonly known as Brussels IV. Alberto Perez Cedillo reports back on the talking points of the day
Line of duty
Charles Holbech discusses some recent cases that provide useful guidance on the scope of trustees’ duties
Drawing the line
A recent case shed light on the jurisdiction of the Mental Capacity Act 2005 when a person has capacity but is still vulnerable. Falling on one side of this line or the other can have significant consequences, argue Mungo Wenban-Smith and Alex Ruck Keene
Generation game
Major changes to the tax charges that apply to benefits paid on the death of a pension scheme member took effect almost a year ago. Jo Summers outlines what benefit options now apply, and how you can plan effectively for your clients
Tomorrow’s world
A new Law Society report looks at the future of the legal services market, including the potential impact of technology. Tim Hill looks at how technological innovation may affect the private client market