HMRC no longer reviewing Family Investment Companies
The Mental Capacity Act 2005 is designed to protect and empower individuals who may lack the capacity to make their own decisions, whether those decisions relate to their legal affairs, care or something else.
The question of how care for a parent is funded can be a pressing one that has the potential to cause stress and concern.
A recent ruling by the Court of Protection means that someone acting as a deputy for a person lacking capacity will in future be able to make gifts on their behalf for tax purposes, even if the person had not engaged in tax planning before losing capacity.
When you are appointed as a deputy by the Court of Protection, you will encounter a number of problems in managing the property and affairs of the person who lacks mental capacity. A common struggle is the difficulty of liaising with employees of regulated institutions.
On 29th July 2018, the Supreme Court ruled that families and doctors can agree to end the life sustaining care of patients in a persistent vegetative state without Court permission.
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