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All too often we are approached by a family member or friend of a person who has started to, or has, become mentally incapable of making their own decisions, asking for help in dealing with that person’s financial affairs or matters concerning their general health and welfare. Sadly, it is usually too late for that person to give instructions to us to prepare what is known as a Lasting Power of Attorney (LPA) as a result of their diminishing ability to make decisions.
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One of the trickiest parts of administering an estate is working out whether inheritance tax is payable and, if so, how much. Executors must consider not only what passes under the Will, but the deceased’s gifts during the last seven years. Click here to download a PDF copy of this article.