Blog
Rayner my parade! The importance of specialist advice.
Jemma Brimblecombe
20 January 2025
What is capacity and how is it assessed?
When we refer to the word “capacity”, we are referring to “mental capacity”, which is the ability to understand information and make decisions. This relates to decisions affecting daily life but also more significant decisions, such as making a Will or getting married.
10 December 2024
Attorney/Deputy: How to respond to a query from the OPG
A number of the cases we deal with in the Court of Protection (“COP”) team at Kingsley Napley have an element of financial abuse against the protected party (“P”). Many of the cases received through the COP panel will be received by us at the end of long proceedings originating from a concern of financial abuse or mismanagement by an attorney or deputy. Our role can then be to investigate the claims further, consider any steps that can be taken to restore P’s estate and, in some cases, to manage P’s affairs going forward. However, not all concerns of financial abuse need or will get to this stage if handled correctly when the concern is raised.
13 November 2024
Budget 2024: Can a compromise on APR be achieved?
The Budget proposals concerning inheritance tax on farms and farm businesses have understandably created a furore amongst farmers and landowners. Both sides should be considering whether a compromise could be agreed.
12 November 2024
Unpacking the Budget: the impact on UK businesses
The Budget last month sent shockwaves through the UK’s farming and family business communities with the revelation that from 6 April 2026, 100% IHT relief through Business (Property) Relief (“BR”) and Agricultural Property Relief (“APR”) will be capped at £1m of assets (combined agricultural and business property) and over that amount, will be charged at an IHT rate of 50%. Currently there is no limit to the amount of either relief.
6 November 2024
The Terminally Ill Adults (End of Life) Bill
An Assisted Dying Bill has been introduced before Parliament with MPs set to debate the issues before a free vote on 29 November.
