Back to basics: Deeds of variation and disclaimers
Deeds of variation and disclaimers can prove useful tools to redirect dispositions in a will. Angharad Lynn reviews the basics
Under review
Private Client Section committee member Stuart Adams reviews a new edition of an established title on trusts, which is packed with useful information
Joining the DOTAS
Stuart Adams and Nova Maxwell look at how the government has widened the disclosure of tax avoidance schemes regime with reference to inheritance tax
State of the art
Eleni Polycarpou and Giulia Trojano consider the tax and inheritance issues involved in handling estates rich in artworks, and look to the future and the rise of digital art
Simple as that
The Office for Tax Simplification is currently undertaking a review of inheritance tax. While we can only guess at the final outcomes, solicitors need to be aware of the implications for any current or future tax planning arrangements, says Emma Gadsden
Opting out
Demand to transfer out of defined benefit pensions is hitting new highs. While the reasons for this are clear, are clients truly aware of the risks involved, asks Justin Rourke
Mental notes
Stephanie David rounds up the key developments in mental capacity law, including the retrospective approval of gifts and choosing a litigation friend
Back to basics: Deeds of variation and disclaimers
Deeds of variation and disclaimers can prove useful tools to redirect dispositions in a will. Angharad Lynn reviews the basics
Staking a claim
We’ve all seen adverts urging us to claim for mis-sold payment protection insurance, and how easy the process is. But is it as simple once someone has died? Paul Saunders explains what options are open to those administering an estate
New release
£3bn was released in equity by homeowners last year. While it’s becoming a more popular way to boost retirement income, some solicitors remain apprehensive. David Burrowes, chairman of the Equity Release Council, explains why the legal profession needs to have a rethink
Up to standard
Trustees have completed their second year of reporting under the Common Reporting Standard, but issues remain. Yasmin Metcalfe details this, and other updates that trustees need to be aware of, including the interaction between the Standard and the General Data Protection Regulation
Raised voices
Communication is a critical factor in many complaints relating to legal services, according to a recent report by the Solicitors Regulation Authority. Fiona du Feu examines 10 common communication areas that can make a difference
It begins at home?
Building trust with charity legacy professionals, better Law Society leadership and tackling will-making misconceptions are all needed to encourage solicitors to discuss charitable giving with clients, according to a roundtable led by the Private Client Section. Duncan Wood reports
Producing the goods
Charlotte Pollard of DKLM discusses her journey from TV production to private client law, and why she has never looked back
Practically speaking
There is a plethora of training available for private client solicitors, but the practical detail is invariably lacking, says Fiona Heald. She explains how the Private Client Section is trying to do things differently