Blog
Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
4 December 2025
Making gifts and providing for others’ needs – OPG guidance
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.
2 December 2025
Relocation, relocation, relocation….
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.
10 October 2025
YouGov poll ahead of November Budget shows over half of the British public want complete abolition of IHT
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.
14 August 2025
IHT kite-flying ahead of the Autumn Budget
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.
26 June 2025
Capacity to enter into a prenuptial agreement
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.
