Golden Age

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

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

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