Supporting people with dementia: a legal perspective for Dementia Awareness Week

Dementia Action Week, led by Alzheimer’s Society, is running a “Forget Me Not” campaign to raise awareness of dementia. As we reflect on the impact of dementia, we also consider how professionals like those who act as professional deputies can support people living with dementia and their families. We work to help them to maintain their dignity, independence and live the best quality of life possible for their circumstances, keeping the individual at the heart of the decision-making process.

It may feel like an administrative burden to keep personal affairs in order, be that your Will, financial or estate planning.  That burden can be even greater when the rules of two (or more) countries are relevant.  We regularly help French nationals living in the UK to take steps to plan their personal affairs, given that the legal and administrative rules of two countries will be relevant to their legal documents. 

The 2026 Spring Statement, delivered on 3 March 2026, was intentionally modest in ambition and delivery. Reflecting the government’s stated preference for a single major fiscal event each year, the Spring Statement was used primarily to set out the economic context and respond to the Office for Budget Responsibility’s latest forecasts, rather than to announce wide ranging tax reform. Stability and predictability were clearly prioritised over new policy intervention.

In an increasingly mobile world, many individuals now hold assets across multiple jurisdictions while living somewhere entirely different from where they were born or began their careers. Despite growing awareness of international estate planning, it is still surprisingly common for expatriates and former UAE residents to assume that their English Will will automatically govern succession of everything they own worldwide. In practice, that assumption can lead to delay, uncertainty and unintended outcomes—particularly where assets are located in countries with very different succession frameworks.

A move to the UK from the US often begins with practicalities such as visas and travel arrangements, but those steps are only the start. From a tax perspective, the more important issue is not the date of arrival, but when UK tax residence is triggered. That question is governed by strict rules and, for many US individuals, the answer is far less intuitive than expected.

UK property has long been a magnet for international wealth. From prime London townhouses to rural estates, buyers from across the globe have regarded British real estate as a safe, prestige asset class. But the tax landscape has shifted dramatically, and for those owning or acquiring UK property from overseas, the rules are now considerably more complex — and more expensive.

According to the PDSA’s 2024 report on pet populations, over 51% of UK adults currently own a pet.  To many their pets are not “just pets”, but beloved family members and a core part of their family unit.  If something unforeseen should happen in the future, most would want the best for their pets.  Often, however, when an unplanned major live event happens, such as a divorce or the death of a pet owner, thought has not been given to what should happen to the pets.

While the Autumn Budget brought tax rises and gloom for some, it delivered relief and comfort to the victims and families of the Infected Blood Scandal, as the Chancellor Rachel Reeves announced that she would “exempt all payments from the Infected Blood scheme from inheritance tax (‘IHT’) regardless of the circumstances in which those payments are passed down”. This decision finally resolves a longstanding technical ‘secondary transfer’ flaw that had created a secondary injustice for affected families. The changes ensure that compensation awarded for a public failure will no longer be diminished by unfair taxation.

The valuation of personal assets—such as artwork, antiques, and jewellery—is a critical consideration in a range of legal, financial, and estate planning contexts. Whether prompted by divorce, inheritance, insurance, or general curiosity, an accurate and defensible valuation is essential. The process, however, is nuanced and requires careful attention to both methodology and documentation to ensure that valuations withstand scrutiny by courts, auction houses, or tax authorities.

Making gifts on behalf of a protected party (“P”) can be seen as carrying out their wishes and feelings and/or helping a person closely connected or related to them. However, an attorney/deputy has specific powers which do not extend to making all types of gifts unless authorised by the Court of Protection. If an unauthorised gift is made, the attorney/deputy may face severe penalties including removal of their role, order to immediately return the funds/gift or referral to the police. It is important therefore that the correct procedure is followed before making a gift. The Office of the Public Guardian (“OPG”) recently issued updated guidance about making gifts, which we consider in this blog. The guidance applies to both attorneys and deputies. Reference to deputies in this blog also includes attorneys.

Is your camel’s back broken yet?  Or will this year’s Autumn Budget be the proverbial last straw?

Rachel Reeves’ Autumn Budget in 2024 not only brought in an immediate increase to capital gains tax (CGT) rates, but also announced a swathe of changes to the taxation of international individuals which mostly took effect on the 6th April this year. 

A YouGov poll* commissioned by law firm Kingsley Napley shows 54% - over half of the British public - now want a complete abolition of Inheritance Tax (IHT), up from 49% a year ago.

There have been a flurry of media reports that the Treasury is considering changes to the IHT regime at the next Budget in the form of a gifting cap or amending the tapering rules on gifting. The reports make clear nothing has been decided but the kite-flying will no doubt focus minds on estate planning in the weeks ahead.  

In this blog we consider whether a pre-nuptial agreement is a good option to help protect the estates of vulnerable individuals in the event that their marriage should come to an end.

This case study highlights the inspiring journey of a young man, Louis who was born with cerebral palsy (CP) and with the support of his Deputy, Deputyship team and family has transformed his passion for dogs into a small business, overcoming numerous challenges and creating a successful venture. His story not only exemplifies the power of perseverance and support but also showcases how individuals with disabilities can thrive in the business world with the right resources and mindset.

The Child Brain Injury Trust reports that every 90 seconds, someone in the UK is admitted to hospital with an acquired brain injury, and every 15 minutes, a child in the UK acquires a brain injury. While many will make a full recovery, for others, this may impact on their ability to make certain decisions as adults.

The increase in the value of cryptoassets has undoubtedly contributed to the continued interest and adoption of this still relatively new asset class across organisations and individuals. The ease of purchasing, selling or transferring a cryptoasset has improved significantly over the last few years (and which has in part stemmed from the development of the regulatory environment). However, there is still a technical barrier to entry. This presents a practical problem; if your assets pass to your loved ones on your death, how do you ensure that they are able to actually access and benefit from any cryptoassets that you hold?

Having poured blood, sweat and tears, not to mention money and time, into building a successful business, the loss of mental capacity of a shareholder, director or partner could be devastating for a business and that person’s wider family unless the necessary safeguards are put in place for these key individuals.

As a business owner, you need to think about what would happen to your business if you were unable to make decisions – would someone be able to authorise payments or enter into contracts and keep the business running day-to-day? If not, fundamental business decisions may not be possible and, within a very short period of time, the business may no longer be able to trade. This can have adverse consequences for your family finances if they are reliant on income from the business.

As family lawyers, we are used to meeting our clients at a time when they are at their most vulnerable. This is intensified when addiction is present within a family. Divorce or separation places an added burden upon everyone involved and those individuals are likely to have experienced or still be experiencing the destruction that addiction can cause, some of it obvious and some of it less so.

Being alive to the particular challenges which may present themselves in a divorce involving addiction is essential but this should be balanced with an understanding that the issues are likely to be different for each client and for each family.   

We increasingly encounter situations where a vulnerable person may have been financially abused by a third party. A recent study by STEP found that financial abuse is increasing and it is most prevalent where there is uncertainty about whether a person lacks capacity or their decision-making ability is in decline.