Our blog aims to keep you informed about developments in the law relating to Wills; Trusts; Court of Protection and Mental Capacity issues. We will highlight topical issues; report on court cases which may impact on our everyday lives and bring changes in legislation to your attention.
If you have any comments or wish to send us your views, please email us. We'd like to hear from you.
By Gillian Hitchen in The Court of Protection and You on Tuesday, March 9, 2010
The Office of the Public Guardian has recently announced in its business plan that it intends to shut down the exisiting OPG website at some point during 2010. The move follows a recent survey carried our by Directgov on the public's perception of Government services and the ability or... read more
By David Hardie in Trusts on Tuesday, February 16, 2010
Tax planning involving trusts has been a rapidly changing field over the last few years. The latest change is that from 6 April 2010 discretionary trusts, the most common tax planning vehicle, will pay income tax at the new rate of 50%. And whereas high individual earners will only... read more
By David Hardie in Wills on Thursday, January 28, 2010
In my blog of 24 September 09, "Marriage, divorce and Wills", I described the effect of marriage and divorce on Wills, particularly the fact that a Will is revoked if the testator subsequently marries. This is only altered if the Will says that it was made in contemplation of marriage to... read more
By David Hardie in Wills on Monday, January 25, 2010
Legal news last week included the case of the estate of Corporal Rob Deering, a soldier tragically killed in Afghanistan. His fiancee Gemma Polino has abandoned her claim that he made a Will in 2008 leaving everything to her. The alleged 2008 Will could not be found and the... read more
By Liz Braude in Trusts on Monday, January 18, 2010
The Perpetuities & Accumulations Bill received the Royal Assent on 12th November 2009 and will come into force on 6th April 2010. The provisions of the Act largely reflect the recommendations of the Law Commission and will be welcomed by trust practitioners. The prevailing rules relating... read more
By David Hardie in Wills on Thursday, January 14, 2010
Treasury minster Stephen Timms has confirmed in Parliament that 5,492 taxpayers were subject to intrusive surveillance last year. This includes tapping telephones and reading emails. Most of the time, HMRC exercises such powers to catch people evading income tax. ... read more
By David Hardie in Powers of attorney on Thursday, January 14, 2010
Justice minister Bridget Prentice has announced on behalf of the Government her view that every adult in the country should make a Lasting Power of Attorney, ideally at the same time as they make a Will. Before October 2007, it used to be very common for people to make Enduring... read more
By Gillian Hitchen in The Court of Protection and You on Thursday, January 14, 2010
If someone lacks capacity to make a will, it is possible to make an application to the Court of Protection to make what is known as a "statutory will" for the incapacitated person. Medical evidence must be obtained to confirm that the person lacks testamentary capacity to... read more
By David Hardie in Inheritance Tax on Wednesday, December 9, 2009
Alistair Darling has today delivered his Pre-Budget report and has announced that the nil rate band for inheritance tax is to be frozen at £325,000 until 2011. The nil rate band is the value in your estate which is effectively not taxed on your death. Value above that level is... read more
By Kate Edwards in The Court of Protection and You on Thursday, October 29, 2009
The Court of Protection and the Office of the Public Guardian have been in the news this week, with many people speaking out about problems they have faced with the Court of Protection. Court of Protection problems highlighted ranged from frustration at the length of time an... read more
