Back to Basics
Lesley King looks at the rules governing payment of debts and liabilities during the administration of estates, including a number of example scenarios and relevant case law.
Leigh Sagar explains the basics of cryptocurrencies, and how to deal with them in an estate administration
Fiona Heald reviews the basics on wills, estate planning and the problem of care home fees.
Álvaro Aznar Azcárate and Nicole Gallop Mildon present a series of questions and answers for English solicitors dealing with estate administrations in France, Spain, Italy and Portugal
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
Lesley King looks at the matters to consider when dealing with an estate where the will creates a nil-rate band discretionary trust
Philip Warford looks at trusts for disabled and vulnerable people
Sheree Green reviews the basics on welfare deputyships, and looks at why so few have been appointed
Daniel Harris recaps the main legal issues affecting the writing of wills to cover cross-border assets
Julie Butler and Fred Butler offer advice on the farm ownership structure and providing for strong succession planning.
Simon Leney and Jane Hodge look at final lifetime income and capital gains tax returns and estate returns
Melinda Giles and Fiona Heald outline the three main ways government will assist with care fees for a person going into care – through the local authority; NHS continuing healthcare; and section 117 funding – and explain when it is possible to claim, how to claim, and what is and ...
Craig Ward looks at how to draft clauses in lasting powers of attorney, including the importance of clarifying client instructions, being aware of current case law, and drafting with a practical outlook
In this Back to Basics, Simon Leney identifies some of the building blocks that are needed to do this work effectively. The article is in three parts: the take-on of a newly established trust, the take-on of an existing trust, and the conduct of a trust
Those in control of the finances of an incapacitated person may be an attorney by a registered power of attorney or a deputy under the Court of Protection. As such, the authority that they hold in terms of the payments that they are authorised to make differs. Melinda Giles set ...
Lifetime gifts are made for a number of reasons, two of the most common being generosity and a wish to save inheritance tax. Lesley King looks at the matters to consider in order for the gift to be valid.
Practitioners face a number of issues when dealing with an estate that contains portfolios of stocks and shares. It’s important to have a good understanding of how you can help clients plan before death, and deal with shares as part of the administration of an estate after death. Christopher Ekisson ...