The Practical Lawyer

Home
About
CPD
Subscribe
Contact
Wills, probate and administration

Wills – new EU law

New EU cross-border inheritance laws are now in place, allowing individuals to opt out of the forced heirship rules that apply in a number of EU countries. Individuals may opt either for the law of the country of their nationality or last habitual residence to apply to any assets across Europe.

Subscribers only...
 

Court of Protection – mental capacity

Individuals lacking mental capacity must be involved in legal proceedings concerning their liberty, the Court of Appeal has ruled, following the introduction of streamlined procedures to the Court of Protection (CoP). The ruling will have implications for those being cared for in hospitals, care and residential homes, or those cared for with Alzheimer’s, autism or learning disabilities, as such individuals cannot consent to restrictions on their liberty.

Subscribers only...
 

IHT – deeds of variation

A post-death deed of variation that failed to include a claim for retrospective IHT treatment under s142(1) ITA 1984 was rectified on the basis that it did not reflect the parties’ intentions.

Subscribers only...
 

Wills – ISA inheritance laws

Changes to the rules on ISAs means spouses or civil partners will now be able to inherit their partner’s ISA pot free of inheritance tax.

Subscribers only...
 

LPAs – guidance for attorneys

Practitioners will welcome guidance leaflets from the Office of the Public Guardian, aimed at individuals considering acting for someone under a lasting power of attorney.

Subscribers only...
 

Court of Protection – care plans; local authorities

The president of the Family Division has given useful guidance as to the Court of Protection’s powers to impose care plans on local authorities reluctant to agree a care plan. The CoP cannot compel a public authority to agree to a care plan which the authority is unwilling to implement.

Subscribers only...
 

Procedure – LPA

The court has ruled when a lasting power of attorney can be revoked on the basis of an attorney’s behaviour. In this case, the local authority applied to have the LPA revoked and to have itself substituted as the attorney.

Subscribers only...
 

Executors – privilege

An executor can unilaterally waive privilege (where there are more than one); and a party cannot obtain disclosure from trustees as a beneficiary if its status as beneficiary is one of the issues to be decided, the High Court has ruled. In addition, the confidentiality of disclosed and inspected documents can only be protected by injunctive relief. 

Subscribers only...
 

Procedure – pensions benefits

The Taxation of Pensions Act 2014 has brought in important changes to the requirements on death, and to the taxation of death benefits from defined contribution (DC) pension savings. The changes apply to payments made on or after 6 April 2015, not in relation to deaths on or after 6 April. 

Subscribers only...
 

Inheritance tax – pensions

HMRC has updated its Inheritance Tax Manual guidance on pensions. The update takes into account changes under the Taxation of Pensions Act 2014, which came into force on 6 April 2015 (see next entry). 

Subscribers only...
 


Page 8 of 33

Most-read articles

Could you write for The Practical Lawyer?

We are looking for help! If you can write in a practical, easy style, about a range of legal topics then please email a short CV to john.pritchard@legalease.co.uk

Resources

IAG International
www.totallylegal.com
In House Lawyer
Join the IBA now!
MSI Global Alliance