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Caroline Farmer

Transferable Nil Rate Band and Nil Rate Band Will Trusts

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In October 2007 the Government introduced the Transferable Nil Rate Band (TNRB). All individuals have their own Nil Rate Bands (NRB) which has stood at £325,000 since 2009 and will remain at this level until at least 2026. The NRB is that part of the...

Covid-19 vaccinations, capacity & consent

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The Covid-19 vaccination rollout is the biggest inoculation programme the country has ever undertaken. Uptake of the vaccine has far outreached expectations, with more than 19 million having received at least one jab, and more than 700,000 a second. Yet, it...

With great power comes great responsibility

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In recent years there has been a significant increase in the number of people being taken to court for abusing their position of trust as someone’s attorney under a Lasting Power of Attorney (or an old style Enduring Power of Attorney) or failing to...

Digital Wills: Upsetting the "Apple" cart

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Laptops, phones and tablets are all too common in the household and there is often much more value to these devices than just the price. These devices store videos, photos and music which are known as “digital assets”. If all of the available...

The "Granny Annexe" - matters to consider

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The costs of paying for residential care in later life, and the impact on their estate, are quite understandably of concern to many of our clients. Many people decide to sell their home and move in with relatives, hoping that their family will be able...

Health and Care Decisions Lasting Power of Attorney

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A Health and Care Decisions Lasting Power of Attorney (LPA) allows you to appoint your choice of person or people to make health and care decisions on your behalf if you become permanently or temporarily mentally unable to make these decisions for...