Back to Basics
Back to basics: Business LPAs
A business lasting power of attorney enables a business owner to authorise an attorney to make decisions concerning their business interests when they are unavailable or lack capacity. Craig Ward reviews the basics
Morning matters
Fiona Heald explains how we’re trialling a new early start for some Section events, based on feedback from last year’s equality and diversity survey
Get the message
In the second of a two-part article on effective client communication, Fiona du Feu looks at the different – and not always obvious – ways in which clients may be vulnerable, and how your firm can best support them
Junior league
An anonymous junior lawyer lists some of the things they wish they’d known when first starting out in their career in private client practice
A place in the sun
Angharad Lynn looks at the issues involved when succession planning for clients with homes abroad
Needs must
For parents of children with learning needs, planning for the time when they are no longer able to care for them can be daunting and difficult. Nick Latimir, who has a child with autism, details some of the options available
Generation gaps
Paul Maddock discusses some of the legal and social issues faced by older LGBT+ people that can often be overlooked by private client solicitors
Prep talk
Caroline Woodham reviews the second edition of a practical guide to preparing a will and avoiding the issues that can lead to litigation
Assessing the situation
Professor Robin Jacoby discusses his long and varied career in medico-legal practice
Let it be
In a sluggish property market, it may be tempting for fiduciaries to let a property rather than allow it to stand empty and drain the value of an estate. But, as Paul Saunders explains, there are issues to consider, and regulatory and financial implications if you get it wrong
Authority decision
Leon Pickering examines a recent Court of Protection decision that raises significant implications relating to the authority of attorneys to use a donor’s money to benefit others
Country life
With the Office of Tax Simplification’s review of lifetime gifts and an ageing farming population, farmers will be considering making lifetime gifts and taking advantage of reliefs while still available. Julie Butler and Fred Butler look at areas of concern for the adviser
Instruction manual
Private client solicitors are increasingly requesting capacity assessments for their clients. Sophie O’Connell discusses how to instruct a mental capacity assessor with Judy Wurr and Sarah Post, both experienced independent mental capacity assessors
DAC in the game
A new European directive seeks to boost transparency and to tackle what it sees as aggressive cross-border tax planning, by placing reporting obligations on intermediaries and taxpayers. Alberto Perez Cedillo explains