Editor's letter

Welcome to the May/June issue of Elderly Client Adviser. This issue we look at the current state of play for long-term investors; risk management in wills, trusts and probate; the new IHT400 form; the Disability Discrimination Act 1995; changing a will after death; and, we profile another type of elderly client adviser. Spring is slowly (and hopefully this year) turning to Summer, and the chatter of ‘green shoots’ from across the Atlantic recently made its way to the UK (much like swine flu). Cynical as I am, I can’t help but wonder which will blossom first.

Regular
Coldrick's comments
I have altered the details somewhat, but imagine you are acting for a vulnerable person, injured in a road accident, who is a patient of the Court of Protection (CoP). She is also a recovered alcoholic with a small child and wonderful new partner who she relies on.

News
In Brief: The Budget and the Finance Bill 2009
Following on from the Pre-Budget Report, the Budget was published on 22 April 2009.

News
In Brief: MCA review – responses and changes
Following the consultation paper launched on 23 October 2008 by the Office of the Public Guardian (OPG) to review the forms, supervision and fees under the Mental Capacity Act 2005, 76 formal written responses were receive and four stakeholder events held in England and Wales, allowing professionals and non-professionals the voice their views

News
In Brief: Office of the Public Guardian – change of address
The postal address for the Office of the Public Guardian changed on 5 May 2009.

Regular
In search of beneficiaries…
The deceased was an elderly man who died in a nursing home. According to staff, he had mentioned family and even children, but no one had ever come to visit him. His surname being Cullis, we expected to locate heirs quickly. We did not, however, anticipate the reactions of his estranged family

Regular
Case digest
Re J (Enduring Power of Attorney) [2009] EWHC 436 (Ch), Court of Protection, 12 March 2009

Thorner v Majors [2009] UKHL 18, 25 March 2009

Feature
Cover story: What now for long-term investors?
Lewis Howes looks at how maintaining a long-term perspective can help investors through times of turmoil.

Feature
Risk management in wills, trusts and probate
Olivia Burren highlights some of the risk areas and suggests simple ways to reduce the risk of a negligence claim.

Feature
The IHT400 form
Janet Blow looks at the new inheritance tax account IHT400 and how practitioners can ensure inheritance tax forms are accepted first time, every time.

Feature
Don’t forget the Disability Discrimination Act 1995
Helene Pines Richman looks at the issues that may arise under the Act when dealing with elderly clients.

Feature
Changing a will after death: is it possible?
Malcolm Finney looks at the fictional world of tax where change is possible.

Feature
Elderly private clients, accountants and private client practitioners
Andrew Griffiths talks to Joanna Lee about chartered accountants, elderly private client work and working side by side with private client practitioners.