Editor’s foreword

I have been very pleased with the warm response to the now somewhat enlarged ECA. I hope readers will see that they are obtaining ever better value for money. The technical depth and insights supplied in recent articles – now provided by a wide range of care-related professionals – is very refreshing.

The increase in size also allows opportunities for lighter articles containing more general, but pertinent, socio-economic comment. The ECA courses are also progressing. They aim to address their subject areas in a systematic way over time, while also being valuable free-standing items. I am always pleased to receive comments upon ECA’s style and content. ECA is endeavouring to make the format user-friendly and some experimentation is taking place to this end. If there is anything you like, or especially dislike, tell us. Suggestions for future articles are most welcome and new writers are always encouraged.

Readers may have noted the total absence of any pre-festive banter on my part in the last edition. I am in favour of criminalising “Consumermas” but did not want that to spoil the un-fun. As usual, it lived down to my expectations. I suspect that this exceptionally healthy, if rather Cromwelian, attitude may spring from moving inexorably towards my personal Mesozoic era in the company, if that is the right word, of three voracious teenagers each of whom would be king. And now back to work…

There are a number of important news items noted in this edition. It is particularly important that ECA readers respond to us on the consultation paper referred to on page eight and in the inbrief section as soon as possible.

If you do have any comments or ideas for future articles/issues of the magazine, please do e-mail me at david.coldrick@wrigleys.co.uk or contact ECA’s managing editor, Caroline Poynton at cpoynton@ark-group.com. David Coldrick Editor E-mail: david.coldrick@wrigleys.co.uk

Features

The Inland Revenue consultation document: comment and analysis Free
On 11 December 2004, the Inland Revenue published a consultation document on the tax treatment of pre-owned assets. David Coldrick, ECA editor and partner at Wrigleys Solicitors, examines the contents of the document and assesses the feedback he has so far received from readers.

Adults with Incapacity (Scotland) Act 2000: The legal safeguards surrounding medical treatment Free
Alexandra H M Lush LLB (Honours), a graduate of the University of Aberdeen, is currently working with the Scottish Law Commission, while converting to English Law. This article is based upon her degree dissertation.

Protecting the interests of older people: Part four Free
David Coldrick continues his series of practical articles looking at the adviser’s role and responsibilities in protecting the interests of older people. In this article, he addresses the main areas of worry in respect of local authority powers and pressure upon executors and trustees.

Developments in Inheritance Act claims Free
In the second of two articles for ECA, Giles Harrap, a barrister at Pump Court Chambers, notes recent developments and current concerns in the context of the law relating to family provision on death. Readers will note the helpful inclusion of some previously unreported cases. These provide insight into current judicial thinking that appears to emphasise certain socio-economic issues and has been impacted upon by the important ancillary relief case of White v White.

Pitfalls and devices: A sole practitioner’s view on how to avoid claims on your indemnity policy Free
All practitioners will have their own thoughts on this subject. Jennifer Margrave – recently given the Law Society lifetime achievement award for private client work – indicates the basics in practice. Readers are welcome to drop a line to ECA with their own views.

Crisis in care Free
Is there really a crisis in the care-home sector? At the “Fair Rate for Care” conference on 13 November 2003, the Parliamentary Under Secretary of State for Community Care, Dr Stephen Ladyman, told the delegates that there was no capacity problem in the care-homes sector. According to ECA’s spies this caused many of the delegates to nearly choke. It will also surprise many ECA readers given the level of complaints on capacity aired within these pages over the last nine years. Philip Spiers of the National Home Fees Association (NHFA) takes issue with Dr Ladyman.

ECA course, part four: The basics of financial planning Free
All solicitors and those others involved in elder care need to have an awareness of how finance plans are or should be put together. Michael Hague continues his explanation of relevant subjects with this article covering planning investments.

Studies on ageing: ECA series in conjunction with the Sheffield Institute for Studies on Ageing Free
Doug Emery is a lecturer at the School of Nursing and Midwifery in the University of Sheffield with involvement in SISA. He is also a trustee at Sheffield Crossroads, an agency involved in providing respite care for the carers of older people. He addresses the importance of supporting older people with telecare.

Advising older people on tax Free
Robin Williamson of the Low Incomes Tax Reform Group (LITRG) gives ECA readers an overview of the work the group has been doing in the past four years to try to make the tax system more friendly for older people on low incomes. He also describes the work of TaxHelp for Older People (TOP) in giving free professional advice to low-income pensioners on tax issues. The LITRG has worked with the Inland Revenue on the latest edition of their booklet on tax for pensioners IR121.

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Case digest Free
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