Quarterly Update - Video Presentation - December 2021

£50.00 + VAT

This is an online video recording of our presentation from 21st December 2021

Presented by: Gill Steel, Owner/Director, LawSkills Ltd
Premier trainer in Wills, Probate, Trusts, Tax & Elderly Client

2 hours – SRA Statement of Competence A2, A4, B1, B3, B7, C1-C3, D1 & D2

In Wills, Probate, Trusts, Tax and Elderly & Vulnerable Client law the one constant is change.

Change in law. Change in practice. Change in how services are provided – to us and from us, as practitioners. New cases impact the law and as practitioners, we need to reflect that in how we deal with our clients.

The LawSkills Quarterly Update is an overview of topics from the past few months to help you stay on top of recent developments.

Topics Covered

Wills

  • Amended Forced heirship law in France necessitates review of Wills involving French connections
  • Did a Will cover the devolution of Jersey assets? – Partington v Rossiter [2021] EWCA 1564
  • Are you still using remote witnessing of Wills – Temporary measure expires 31 January 2022

Probate

  • Probate service update
  • Probate Service Update – changes to accommodate abolition of IHT 205 & 217
  • Contentious probate – record number of inheritance disputes in England & Wales in 2020
  • Contentious probate – Beg v Beg [2021] EWHC 2598
  • s.11 Inheritance (Provision for Family & Dependants) Act 1975 decision – Sismey v Salandron
  • IPFD award can include conditional fee uplift – Hirachand v Hirachand [2021] EWCA 1498
  • Adult stepson obtains award under IPFD 1975 – Higgins v Morgan [2021] EWHC 2846
  • Removal of executors – Brookman v Potts [2021] EWHC 2861

Trusts

  • Trust Registration Service – non-taxable trust registration amendments
  • Trust numbers
  • Documentary evidence of type of trust distribution – Lawson v HMRC [2021] UKFTT 367
  • Can crypto currencies be held on trust? Wang v Darby [2021] EWHC 3054
  • Settlor subject to tax on dividends paid through non-resident trust – Dunsby v HMRC [2021] UKUT 0289

Tax

  • Making Tax Digital – income tax postponed until April 2024
  • Draft legislation for residential property developer tax
  • Budget – 27 October 2021
  • Finance Bill 2021 – 22 published 4 November 2021
  • Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021 applies– from 1 January 2022
  • IHT investigations
  • Digital assets
  • Agent Update 90 – Changes to the CGT payment for property disposal services rules
  • HM Treasury letter released on Tax & Administration Day – Shelving OTS’s recommendations for the review of IHT and CGT
  • Separate building qualified for PPR relief from CGT – R Crippin TC8285

Elderly & Vulnerable

  • Local Government & Social Ombudsman – rise in complaints re failing social care upheld
  • OPG LPA waiting times & concerns over LPA reforms
  • Pensions – deceased pensioners underpaid state pension
  • OPG Guidance – LPA holders and deputies are entitled to see donor’s medical records
  • Plan to help families access child trust funds
  • Changes to the announcement on social care costs
  • Serious medical treatment – Cambridge University Hospital NHS v AH & others [2021] EWCOP 51
  • Validity of Advance Decision – Re PW [2021] EWCOP 52
  • Replacement of Deputy – Kambli v Public Guardian [2021] EWCOP 53
  • Vulnerable client and predatory marriage – re Bu [2021] EWCOP 54
  • Who can determine where P should reside – AB and XS [2021] EWCOP 57
  • Supreme court rules on capacity to consent to sexual activity in England & Wales – Local Authority v JB [2021] UKSC 52