Wills, Probate and Advising the Elderly Autumn Update 2025

KEY SUBJECTS

• DEATHBED WILLS: TIPS AND TRAPS
• WILL DRAFTING: TIPS AND TRAPS
• OLDER CLIENT UPDATE
• LASTING POWERS OF ATTORNEY: CURRENT ISSUES
• PRIVATE CLIENT TAX AND TRUST UPDATE
• CASE STUDY ON INHERITANCE TAX PLANNING IN ESTATES AND TRUSTS

SPEAKERS

Professor Lesley King, Professional Development Consultant, University of Law

Caroline Bielanska, Solicitor, TEP, Independent Consultant, Mediator, Author and Trainer

John Bunker, Solicitor, Chartered Tax Advisor and Lecturer

PROGRAMME

9.30am CHAIRMAN’S INTRODUCTION

DEATHBED WILLS: TIPS AND TRAPS

This session will look at some common problems and how to deal with them. It will include:

• Deathbed or terminally ill?
  – IHT planning?
• Should you do deathbed wills at all?
  – Policy considerations
• How much should you charge?
• What are the risks?
• To what extent can they be reduced?
• The kit

Professor Lesley King, Professional Development Consultant, University of Law

WILL DRAFTING: TIPS AND TRAPS

It’s what we do every day but it’s by no means easy. This session will look at some problems illustrated by recent cases together with reference to the proposed Wills Bill: will it help?

This session will look at:

• What to do when it all goes wrong.
  – Larke v Nugus requests
  – Well, I wouldn’t start from here
• Wills Act 1837, s33
• Ademption and gifts by deputies and attorneys
• Burden of IHT and lifetime gifts
• Nil Rate Band Legacies (still dangerous)
• Partly exempt transfers: More of a problem in light of proposed BPR/APR changes?

Professor Lesley King, Professional Development Consultant, University of Law

OLDER CLIENT UPDATE

The pre-death area of law continues to keep the profession on their toes, with changes to practice and this session will provide the key update and practical tips on:

• Court of Protection deputyship practice
• Capacity case law
• Lasting Powers of Attorney case law
• Social Care case law

Caroline Bielanska, Solicitor, TEP, Independent Consultant, Mediator, Author and Trainer

LASTING POWERS OF ATTORNEY: CURRENT ISSUES

Lasting powers continue to be one of the most popular services on people seek advice and support. It is underpinned by complex regulations and case law, which advisers need to understand to provide robust advice.

This session will cover:

• What we know about the digital process to create an LPA
• Multiple LPAs and revocation of power or an appointment of one attorney
• The professional skills and expertise to be a skills certificate provider
• What to do if the registered power does not include a charging clause
• What to do if the registered power does not include a power to invest in discretionary management fund
• Can an attorney sever a joint tenancy in the donor’s property?
• OPG or police request confidential information – can you disclose?

Caroline Bielanska, Solicitor, TEP, Independent Consultant, Mediator, Author and Trainer

PRIVATE CLIENT TAX AND TRUST UPDATE

What is happening on the changes for IHT on farms, businesses and pensions? This talk will look at what these changes mean for advising clients

• The cap on business and agricultural 100% relief, from April 2026
  • Some further thoughts on opportunities for lifetime succession planning and tying this in with commercial and family lawyers.
• The planned inclusion of pensions in the IHT net from 2027
  • Some tax planning to prepare for the huge changes
• Life assurance written in trust to mitigate the extra IHT liabilities
  • Some tricks on maximising the value of life assurance in planning
• Income and Capital gains are squeezed for another 3 years to April 2028
  • This may be extended to 2030, so how can we help clients?
• Trust Register (TRS)
  • A response is due this summer to the 2024 Consultation on MLR and the possible new exclusions from TRS for express trusts. We anticipate some more news before October and will update on what’s happening and how it can help in practice

John Bunker, Solicitor, Chartered Tax Adviser and Lecturer

CASE STUDY ON INHERITANCE TAX PLANNING IN ESTATES AND TRUSTS

In this talk we will explore an extended family needing IHT planning, through:

• Wills and will trusts, including variations within 2 years of death
• Maximising BPR & APR within a family
• Cross-option agreements to keep business interests in the hands of existing owners, within a family and outside, and how these link in with wills
• Issues within an estate administration, to minimise IHT, including a claim for RNRB and loss relief

John Bunker, Solicitor, Chartered Tax Adviser and Lecturer

5.00 pm CLOSE OF PROCEEDINGS