Blog
Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
I recently appeared as a guest on Radio 4’s Money Box, with Paul Lewis, discussing the issues faced by deputies when trying to access and manage bank accounts for those who lack capacity.
Historically, Americans have been some of the most significant users of the remittance basis of taxation, but this may soon become redundant if the Tories get re-elected. So how will the proposed tax reforms relating to non-domiciled individuals who have or are considering making a move from the US?
If someone dies domiciled in the UK for inheritance tax (IHT) purposes (or non-domiciled but with UK assets exposed to IHT), this is a tax that cannot be ignored.
It is a little-known fact that all wills are published and made publicly available upon request as part of the probate process. This means that if your personal representatives, the people appointed by your will to administer your estate, require a grant of probate to distribute your assets, then your will can be made available upon request to any member of the public. This is true to the extent that the only exception is the reining monarch.
It is fair to say that we as a society are not comfortable discussing death. It is daunting – you have to think about Wills, funerals, organ donations, Lasting Powers of Attorney, and care planning. You cannot escape death, but you can ensure your plans are in place. Unnerving as it is, the alternative to not talking, thinking and planning is problems and heartache for loved ones and arguments over property, assets and funerals. Wills and Lasting Powers of Attorney need to discussed more openly and acted upon.
Jemma Garside
Lord Carter of Haslemere CB
Nikola Southern
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