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Ingram Part 2: A Dangerous Development

The Ingram decision affects many existing arrangements made with potential inheritance tax savings of millions of pounds. In the second article examining the decision John Newth reflects on the wider implications and the disturbing developments in case law affecting tax planning arrangements.

Availability of Benefits and Access to Funding for Family Carers

This is the second part of an article from Amanda King Jones (See Volume 2, Issue 6 for part). In this issue Amanda summarises a number of different areas of law relating to benefits, funding and welfare rights of private Carers. She looks at the position from the prospective of the carer, in contrast to the elderly client, who is so often the focus of attention and advice.

Ingram Part 1: Inheritance Tax Planning and the family home

The Court of Appeal decision in Ingram and another v Commissioners of Inland Revenue (1997) STC sent shock waves through the tax planning professions, although of course, the case will undoubtedly proceed to the House of Lords. This issue features two articles examining the case. Firstly, Nick Hughes of Williams Jeffrey Barber examines the facts behind the case and provides an alternative solution

Paying for Nursing and Residential Care

This is the third and final article in this series based on the unique Survey conducted by Kleinwort Benson Private Bank amongst those with someone in a care home, ie the affairs manager. In this article Derek Wright concludes that a managed solution may ultimately be most effective in paying for care and preserving assets for the next generation.

Forum

Sefton Sefton Metropolitan Borough Council has now decided not to appeal against a decision of the Court of Appeal in July this year. Sefton, which is the only metropolitan authority whose boundaries incorporate a seaside retirement area, has been refusing financial assistance with residential care fees to elderly people with assets above £1500, notwithstanding the £16,000 threshold in the National Assistance (Assessment of Resources) Regulations 1992, below which the regulations say that individuals are no longer liable for the full cost of their care

A Framework for Corporate Knowledge

In the first of a two part article, Jeffrey D. Kenyon introduces one possible framework for the organisation of corporate knowledge, which provides an easily grasped model for the communication of knowledge management concepts. This article describes a framework for understanding the organisation of corporate knowledge, using the dimensions of function, formality, and strategic value. The use of this framework leads directly to useful observations on the direction of corporate knowledge management efforts, and cautions in restructuring and downsizing.

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