Later Life

17 April 2024

Updated guidance - new State Pension
The DWP's updated guidance to help people understand the changes to the State Pension from 6 April 2016

15 April 2024

Gifting assets and local authority assessment
The practical implications of gifting assets on the provision of care by the local authority. Rules on deliberate deprivation. Relevant case law

12 April 2024

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

12 April 2024

Long-term care insurance - an overview
The benefits and taxation of long-term care insurance policies

05 April 2024

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

21 March 2024

Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation

20 March 2024

Introduction to long term care
The background to the long term care problem

13 March 2024

Tax year end planning checklist for individuals - 2023/24 tax year
Suggested planning considerations for individuals for the end of the tax year - updated for Spring Budget 2024 announcements

29 February 2024

Pension Credit - 5 March 2024 deadline
The Department for Work and Pensions (DWP)’s latest efforts to encourage low-income pensioners to check if they qualify for Pension Credit

12 February 2024

The England and Wales Court of Protection confirms that LPA certificate provider must check MCA 2005 conditions are satisfied
The provider of the certificate for a lasting power of attorney (LPOA) must take steps to satisfy themselves that the conditions in Schedule 1 of the Mental Capacity Act 2005 are met before they sign it

03 February 2024

New state pension - what you need to know
The amount of the new state pension, and how entitlement to it is determined

02 February 2024

How an individual can provide for the later costs of care
Ways in which a person can provide for the possible future costs of care

29 January 2024

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

26 January 2024

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

25 January 2024

SIPP fundamentals
The fundamentals of self-invested personal pensions

23 January 2024

The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

12 December 2023

Benefits of a Will - what you need to know
The importance of having Wills in place

28 November 2023

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

03 November 2023

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

01 November 2023

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

30 October 2023

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

30 October 2023

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

27 October 2023

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

25 October 2023

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

24 October 2023

IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes