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Bloomsburry Family law

Practice area

When Death is Not the Last Word

In the first of a series of articles Sarah Lacey, a Chancery Barrister at 3 Stone Buildings, Lincolns Inn, practising in all areas of trusts, probate and tax, examines the tax consequences of post death rearrangements, and in particular Deeds of Variation.

Benefits for Disability

Alan Robinson continues his series of articles examining the welfare benefits system by focusing on the basics of two key benefits; Disability Living Allowance and Attendance Allowance.

Charitable Gifts for Elderly Clients

Elderly clients are often more inclined than the younger generation to make charitable gifts in their Wills; the reasons for this are varied. They may have a larger estate with fewer dependents; they often have personal experience of charities e.g., through relatives suffering disease and receiving help from a particular charity. Surviving spouses who are childless may be particularly interested in charitable bequests and the solicitor needs to advise appropriately on the various options and pitfalls. In this article Emma Chamberlain discusses some of the common issues that can arise.

Benefits for the Elderly: State Retirement Pension

The principal state benefit for retirement is the state retirement pension. This is a contributory benefit which is paid at a flat rate. In addition a person may be entitled to additional pension from either the graduated pension scheme or the state earnings related pension scheme (or both), and to income from a private pension; and may be entitled to one or more of the means tested benefits.

Court of Protection Case Report

Denzil Lush, Master of the Court of Protection, summarises a decision of Mr Justice Rattee on switching jurisdictions between the Enduring Powers of Attorney Act and the Mental Health Act

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

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