Insights

One of the most dreaded, yet important duties of deputies is to report annually to the Office of the Public Guardian (“OPG”). For property and affair deputies this means completing the Form OPG 10...

I very often meet families who are convinced that the will their parent left, though it complies with all the formal requirements (i.e. has signatures, dates etc.), is not a true reflection of the las...

Aside from the IHT and CGT advantages of a Disabled Person’s Trust, these trusts can be effective in ring fencing legacies from means testing. This is despite the DWP and local authorities having wi...

Earlier this year the Court of Protection set down guidelines in relation to the appointment of Trusts Corporations as Deputies. (re: The Appointment of Trust Corporations as Deputies [2018] EWCOP3.)...

Monika Byrska, Senior Associate at Anthony Gold will attend the inaugural Conference of Polish International Experts in Warsaw. The conference will be a meeting of Polish experts working in Interna...

There is a presumption, as set out in section 1(2) of the Mental Capacity Act 2005, that a person does have capacity.  Where that has been displaced, to regain decision making powers an order of the...

Last year HMRC introduced the new Trust Registration Service (TRS). At that time HMRC set out that all trusts incurring a ‘relevant tax liability’ for the first time during the tax year 2016/2017...

Osoby mieszkające razem, bez względu na to, czy chodzi o znajomych, niepozostających w związku małżeńskim partnerów czy - jak się coraz częściej zdarza - rodziców i dorosłe dzieci, częst...