Test – Page 148
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FeatureNo place like home
Sarah Playforth looks at the purchase of a home for someone who lacks mental capacity
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FeatureForeign affair
Foreign-domiciled individuals or foreign assets can complicate estate administration. David King discusses the issues that come into play in these scenarios when ascertaining the validity of a will and the right of a person to take out the grant of probate
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FeatureSummer sums
What will the first all-Conservative budget for almost 20 years mean for private client advisers and their clients? Patrick Connolly summarises the main changes to the inheritance tax, pensions and personal taxation regimes
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FeatureMatter of form
Melinda Giles unpicks the new lasting power of attorney forms, which came into force on 1 July, and looks at some of the most important changes on professional charging and when attorneys can make decisions
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FeatureBack to Basics: Inheritance tax relief on farmland
Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements
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FeatureDirectory enquiries
The Social Care Institute for Excellence promotes the rights of people with care and support needs by helping practitioners understand their legal duties. Hugh Constant explains
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FeatureShow some restraint
‘Forced’ sterilisation, or proportional safeguarding? Hannah Gomersall examines the Mental Capacity Act’s approach to intervention and restraint in the light of recent Court of Protection case law on the ‘less restrictive’ option
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FeatureRisky business
Trustees face increasing difficulties searching for low-risk investment returns and income in distorted economic conditions. John Thornber examines the growing and often hidden pitfalls for trustees and their advisers to avoid
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FeatureThe family way
In recent years, a number of financial business structures have challenged trusts to become the vehicle of choice for managing family wealth. Jonathan Turner looks at the rise of the family investment company, and the tax opportunities it can offer for clients
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FeatureSweet charity
The distinction between an individual and a charity as a beneficiary in an estate has not always been understood or appreciated by solicitors. But, as Chrissie Paphitis explains, a more collaborative relationship between solicitors and legacy managers is emerging
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FeatureOur nation’s good
The acceptance in lieu and cultural gift schemes provide means to transfer objects, land and buildings into public ownership, in return for the settlement of tax liabilities. Paul Fairbairn explains the tax planning opportunities they can offer
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Event
The Juncker Commission and a new EU Parliament – what to expect? (20 January 2015)
David Earnshaw on Juncker’s Commission
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EventPrivate Client Section: Elderly Client Care Conference 2015 (16 October, London)
On 16 October 2015, the Law Society brought together lawyers, doctors, academics and representatives from the charity sector at this annual event at Chancery Lane, explaining what solicitors need to know when dealing with the unique challenges of elderly client law. Angela Rippon OBE spoke as ambassador of the Alzheimer’s ...
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NewsDoing Legal Business in Costa Rica
Our series of Doing Legal Business guides provides an overview and guide to doing legal business in key international markets. Our comprehensive guide gives you a detailed overview of: Information about the legal services market in each country Main economic sectors and areas for law firms How the legal ...
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NewsWhat is HMCTS' Secure Data Transfer?
Paul Downer from HM Courts & Tribunals Service explains how its Secure Data Transfer system can save time and money for those users issuing multiple claims
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AnalysisCourt of Appeal reverses deathbed gifts decision
The Court of Appeal has restated the law relating to donatio mortis causa, and clarified the test to be applied in determining such claims, explains Lesley King