Taster Back to Basics
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
Back to Basics: Removing and retiring trustees and PRs
Removing a fellow professional fiduciary
Back to Basics
Back to Basics: Liabilities in estate administration
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.
Back to Basics: How to manage cryptocurrencies
Leigh Sagar explains the basics of cryptocurrencies, and how to deal with them in an estate administration
Back to basics: Wills, trusts and care home fees
Fiona Heald reviews the basics on wills, estate planning and the problem of care home fees.
Back to basics: European cross-border estates
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
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
Back to basics: Nil-rate band discretionary trusts
Lesley King looks at the matters to consider when dealing with an estate where the will creates a nil-rate band discretionary trust
Back to Basics: Residence and domicile
Jo Summers goes back to basics on residence and domicile
Back to basics: Trusts for disabled and vulnerable people
Philip Warford looks at trusts for disabled and vulnerable people
Back to basics: Welfare deputyships
Sheree Green reviews the basics on welfare deputyships, and looks at why so few have been appointed
Back to basics: Drafting wills for overseas jurisdictions
Daniel Harris recaps the main legal issues affecting the writing of wills to cover cross-border assets
Back to basics: Working with farming accountants
Julie Butler and Fred Butler offer advice on the farm ownership structure and providing for strong succession planning.
Back to Basics: Investment bonds
Kevin Read BSc, ACA, looks at investment bonds
Back to Basics: Annual tax compliance in probate cases
Simon Leney and Jane Hodge look at final lifetime income and capital gains tax returns and estate returns
Back to Basics: Funding of care fees
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 ...
Back to Basics: Drafting LPA clauses
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
Back to Basics: Administering trusts
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
Back to Basics: Authorised payments for CoP deputies
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 ...
Back to Basics: Lifetime gifts
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.
Back to Basics: Managing stocks and shares as part of an estate
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 ...
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
