Court of Protection

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Decision making in respect of health and welfare Decision making in respect of property and affairs Deprivation of liberty Deputies—appointment, duties and powers Personal injury trusts versus deputyships Practice and procedure The Court of Protection and supporting services

Latest Private Client News

High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules (JTC Employer Solutions Trustee v Garnett)

High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules (JTC Employer Solutions Trustee v Garnett)

The following Tax news provides comprehensive and up to date legal information on High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules (JTC Employer Solutions Trustee v Garnett)

Charity Commission opens consultation on NPO vulnerability to terrorist financing abuse

Charity Commission opens consultation on NPO vulnerability to terrorist financing abuse
European tax policy to watch in 2025

European tax policy to watch in 2025

The following Private Client news provides comprehensive and up to date legal information on European tax policy to watch in 2025

MoJ publishes factsheet on applying for payment out of a fund following the death of a Court of Protection client

MoJ publishes factsheet on applying for payment out of a fund following the death of a Court of Protection client

Featured Private Client content

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?Lasting powers of attorneyIn contrast...

Death in service benefits

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Lifetime gifts

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...

Practice notes

Exemptions and reliefs from income tax

Exemptions and reliefs from income taxFor income tax rates and allowances applicable in the current tax year, see Practice Note: Key UK tax rates,...
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1st Mar
Practice notes

Payment of legacies

Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
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2nd Mar
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Pete Murrin of Turcan Connell
2nd Mar
tag iconScottish Law
Practice notes

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...
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2nd Mar
Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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1st Mar
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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1st Mar
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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2nd Mar
Practice notes

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP
2nd Mar
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law
1st Mar
Practice notes

Calculating the IHT charge on death

Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
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2nd Mar
Practice notes

Protectors

ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP
2nd Mar
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
2nd Mar
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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2nd Mar
Practice notes

Perpetuities and accumulations

Perpetuities and accumulationsThe rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and...
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1st Mar
News

Changes to the excepted estate rules for IHT and procedure from January 2022

Private Client analysis: The new process for reporting the gross and net value of an estate, for inheritance tax (IHT) purposes, is effective for...
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2nd Mar
Q&As

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?Reservation of...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings
1st Mar

Popular documents

Letter to GP or other appropriate assessor to complete COP3 in connection with deputyship application

Letter to GP or other appropriate assessor to complete COP3 in connection with deputyship applicationDear [insert name of GP or other appropriate capacity assessor]Re: [insert name of patient]We are instructed on behalf of [insert name of proposed deputy] and understand that the above named is your

Changing or ending a deputyship

Changing or ending a deputyshipA protected party (P) will come within the jurisdiction of the Court of Protection (the court) only when there is evidence of incapacity. The court is then able to delegate its authority by appointing a deputy to act on P’s behalf, under the terms of an order.The

Court of Protection—permission to apply

Court of Protection—permission to applyFor certain applications to the Court of Protection (the court), the applicant used to have to obtain permission to apply before they could commence proceedings. However, the Court of Protection Rules 2017 (COPR 2017) now provide that the application for

Deputyship—the deputy’s duties and powers

Deputyship—the deputy’s duties and powersDutiesThe duties of court-appointed deputies are set out in the Mental Capacity Act 2005 (MCA 2005) and the Mental Capacity Act 2005 Code of Practice (MCA 2005 Code of Practice). In addition, the Office of the Public Guardian (OPG)’s deputy standards set out