Call Trudy Rogers on 01635 569670 | Email:

Gifts and Tax Planning

Interests of vulnerable people are protected by the Mental Capacity Act 2005 so the Court has guidance as to what is acceptable when it comes to what is in the ‘best interests’ of a vulnerable person.

As a Deputy for property and financial affairs, you can make gifts on behalf of the vulnerable person provided that the gifts are reasonable, proportionate to the size of the remainder of his/her assets and are in the best interests of the vulnerable person. Obviously this can be quite a tall order.

You will need to seek an independent Order from the Court for the purpose of Inheritance Tax planning. Provided that the vulnerable person is not adversely affected by the proposed gift and if they would have been likely to have made the gift themselves then the Court is more likely to be favourable towards the application. Rogers Legal can help with this application.

If you make gifts or transfers as part of tax planning or simply because you have done so without the Court’s approval; the Court may can ask you to pay it back – you become personally liable. 

Please contact Trudy Rogers on 01635 569670 or email on for further information.