The warning signs of predatory marriage – Mike Armstrong and Sophie Wilson write for FT Adviser
24 February 2025
News
Mike Armstrong and Sophie Wilson share their advice on how to protect vulnerable individuals against predatory marriage in a recent article for the FT adviser.
Predatory marriages are a form of financial abuse where an abuser targets and marries a vulnerable person (often elderly), with the intent of financial gain principally upon the person’s death. This issue is particularly concerning for the 944,000 individuals in the UK living with dementia, who are particularly at risk.
A predatory marriage will revoke a vulnerable person’s will, (unless a contrary intention is expressed in the document), allowing the predatory spouse to become the principal or sole beneficiary of the vulnerable person’s estate after death. This not only causes financial harm but also allows the abuser to control arrangements including the funeral, which can be particularly distressing for the family.
Advisors should be vigilant for warning signs such as relationships with previously unknown individuals, significant age gaps, wealth disparities, and a desire to keep the relationship secret. Prompt action is essential, as these marriages often occur in secret and cannot be challenged after one party has died.
Read the full article here to learn more about the steps you can take to protect your family members and clients.
The Terminally Ill Adults (End of Life) Bill – difficult decisions ahead?
29 November 2024
News
Summary
If passed, the Terminally Ill Adults (End of Life) Bill will apply the principles of the Mental Capacity Act 2005 (the “MCA”) when assessing the ability of certain terminally ill individuals to take the decision to seek assistance in dying.
The Bill frames the matter as an individual’s ability to “make a decision to end their own life”. This implies a holistic assessment, not just a medical decision. The Bill sits uneasily with the existing MCA regime, not least because there is little (if any) law on the capacity required to end one’s life.
Attorneys appointed under lasting powers of attorney (“LPAs”) for both property and finances and health and care should not be directly involved in an individual’s decision to seek assistance in dying. They could, however, be required to provide support with other decisions surrounding it.
The Bill recognises that medical professionals’ involvement in the proposed assisted dying regime must be a matter of individual conscience. Should the Bill become law, an attorney’s fiduciary duties may mean that they are not permitted such a conscientious objection.
Analysis
Clause 3 of the Bill provides that, at each stage of the proposed assisted dying process, the terminally ill person’s decision-making capacity is to be judged in accordance with the MCA.
The Bill envisages that, at every relevant stage, the terminally ill person will need to be free of any cognitive impairment that renders him or her unable to: (i) appreciate the information relevant to the decision to end his or her life, (ii) retain it, (iii) use it or weigh it to reach a decision and (iv) communicate that decision (as per the criteria set out at sections 2 and 3 of the MCA).
Two issues emerge from this proposal:
1. First, what is the “relevant information” for the purposes of the decision to terminate one’s own life? It is either an extremely complicated question or a stark, binary one. Any assessment of capacity to request assistance with dying – required on at least five occasions during the proposed process – will turn on this (as yet undefined) test.
There is little guidance on the point, not least because suicide was treated as a crime until 1961 and the subject remains largely taboo. The case of Re Z [2004] EWHC 2817 (Fam) considers the question of capacity to end one’s own life, but does not set out a clear test.
The MCA implies that any decision to seek assistance in accelerating one’s own death would include an understanding of the reasonably foreseeable consequences of deciding to do so (as required by s3(4) MCA). This could set the bar relatively high.
Any such formulation might come up against a public policy argument in favour of maintaining a lower capacity requirement so that terminally ill individuals are not unduly restricted from accessing a regime intended to alleviate their suffering.
It has been suggested that, unusually, the relevant test could be set out in separate guidance. In the absence of any clear precedent, this seems a sensible step.
2. Clause 2 of the Bill restricts its definition of a terminally ill person to an individual who:
has an inevitably progressive illness, disease or medical condition which cannot be reversed by treatment; and
whose death in consequence of that illness, disease or medical condition can reasonably be expected within 6 months
An individual might meet the first limb of the Bill’s test, but not the second (meaning access to assisted dying could be desired, but not yet available); or might have a significant disability or medical condition which, whilst not inevitably progressive, is causing them to wish to end their life.
The MCA involves a regime of supported decision-making. Among other things, it provides that:
an individual must not be treated as unable to make a decision unless all practicable steps to help him to do so have been taken without success (section 1(2) MCA); and
to the extent that they cannot take a given decision, the decision is to be taken in accordance with their best interests (section 1(4) MCA)
An individual who has received a terminal diagnosis (but is not yet within the 6 month window proposed by the Bill) might wish to use the assisted dying regime in future. If so, they might require his or her attorneys’ support in arranging their affairs to maximise future opportunities to obtain assistance in dying.
This could include support with decisions regarding:
his or her choice of where to live (e.g. to be close to suitable medical facilities, particularly if his or her physical symptoms are likely to make travel difficult in future)
understanding the effects of proposed medical treatment (which might interfere with his or her decision-making capacity, and so preclude future access to assistance in dying) and
the costs involved in funding the above (or, indeed, funding the application itself for assistance in dying itself)
Mental capacity is decision-specific. Depending on the test of capacity adopted, it is possible that an individual might be capable of seeking assistance in dying, but not making other decisions. If so, the decision to seek assistance in dying would be relevant to any best interests decision being made by their attorneys in other areas, meaning the attorneys would need to take the donor’s wishes on this matter into account.
The Bill includes so-called “conscience clauses”, ensuring medical professionals are not obliged to advise on (clause 4) or participate in (clause 23) the assisted dying process. It would, presumably, be open to LPA attorneys to resign their appointment if they were uncomfortable helping to make arrangements that might help facilitate an assisted death.
It is to be hoped that the attorneys would not be criticised for any such resignation. Given that any such resignation could leave a terminally ill person or otherwise incapacitous person without an attorney when one is really needed, would an attorney’s decision to step down be treated as requiring a best interests decision? Should the Bill pass, it would be better for any donor to discuss the matter with prospective attorneys from the outset, to ensure anyone appointed is prepared to provide support in taking such decisions if the need ever arises.
Forsters Announces Exciting Partnership with Local Charity the Marylebone Project
7 February 2024
News
Forsters are delighted to be partnering with the Marylebone Project as part of the firm’s commitment to supporting charities and community groups. The relationship forms part of our wider CSR strategy, and our focus will be supporting the Marylebone Project’s various initiatives and services designed to protect vulnerable women facing homelessness. Our recent move to our new office in Marylebone provides a great opportunity for us to support our local community, with the Marylebone Project on our doorstep.
The Marylebone Project provides a life-changing service for women facing homelessness, empowering them towards independent living. It is the largest and longest-running centre of its kind in London and the UK with over 90 years’ experience and 112 residential beds across two buildings. It is the only women’s-only homelessness centre that is open 24/7, 365 days a year.
As a firm we are proud of our values; being driven by what really matters and supporting everyone to achieve. We are also a firm with strong female leadership (as of February 2024, 53% of our partners were women, including our Senior Partner and Managing Partner) which actively supports women with their professional development. The Marylebone Project aims to do the same with one of its main values being empowerment, equipping women to make informed choices and to have a voice. We look forward to working together in partnership to enrich the lives of women supported by the Marylebone Project.
We will directly support the Marylebone Project’s services and women through fundraising, material donations, social activities and volunteering. Longer term, we hope our partnership will raise awareness of the Marylebone Project’s vital services, the experience of women who are experiencing homelessness in London and also provide skills-based support, empowering women to live fulfilling independent lives.
Towards the end of 2023, Miriam Kennedy (Centre Manager), Evie Oglethorpe (Fundraising Officer) and Ruhamah Sonson (Operations Manager) from the Marylebone Project came to speak to the team at Forsters and to launch our partnership. The session provided an opportunity for the firm to find out more about the Marylebone Project’s vital services and hear to the stories of the women who have benefitted from its support. Evie also shared details of the ways in which Forsters’ employees can get involved and provide support throughout the course of the partnership.
During the event, attendees enjoyed a delicious lunch provided by Munch, the Marylebone Project’s social enterprise catering business. Munch food is prepared by a team of women from the Marylebone Project, providing opportunities for them to improve their wellbeing, whilst gaining catering skills and qualifications.
We look forward to kickstarting this partnership by supporting the London Homeless Collective’s London Walk in March, raising funds for the Marylebone Project. The London Homeless Collective is a movement of more than 25 charities that help people experiencing homelessness in London.
“Forsters’ recent move to Marylebone provides a perfect opportunity for us to support our local community and we are thrilled to announce the Marylebone Project as our next charitable partner. As a firm we are proud of our values which include being driven by what really matters and supporting everyone to achieve. We are committed to supporting the Marylebone Project as they continue to empower women to lead independent and fulfilling lives.” – Emily Exton, Managing Partner
“We look forward to working with the Marylebone Project to deliver a meaningful partnership, enriching the lives of vulnerable women affected by homelessness. Together, our partners and employees will participate in a range of fundraising and volunteering activities that will benefit the women supported by the Marylebone Project.” – Jeremy Roberston and Michael Armstrong, Co-leads of the Forsters’ Charity and Community Committee
“We are so pleased Forsters has chosen to partner with the Marylebone Project, coinciding with their recent move to the area. We are grateful that Forsters feel inspired by our mission to support women in overcoming homelessness and living full, independent lives, and we’re excited for the expertise, committed volunteers and community spirit they will bring to the project.” – Miriam Kennedy, Centre Manager at the Marylebone Project
Is there a capital gains tax problem on sale of marital property? Michael Armstrong and Rebecca Anstey write for Taxation
23 October 2023
Views
Private Client Counsel, Michael Armstrong, and Private Client Associate, Rebecca Anstey, have written a piece for Taxation answering the reader’s question ‘Is there a capital gains tax problem on sale of marital property?’
In the article, Michael and Rebecca focus on a case study of a couple. Mrs B suffered a serious psychotic episode two years ago and is now permanently in hospital care. Mr B wishes to sell their home, so would like to know:
whether principal private residence relief (“PPR relief”) will apply; and
if not, whether he could transfer her share into his own name before selling using the lasting power of attorney Mrs B granted him.
Michael and Rebecca highlight that:
Mr and Mrs B will still be treated as ‘living together’ and having one residence for the purposes of PPR relief unless separated under a court order, by deed of separation, or in circumstances in which separation is likely to be permanent.
If Mr and Mrs B are permanently separated, Mrs B should still be eligible to claim PPR relief on her share of the property as the final period allowance should be extended to 36 months because she is a long-term resident in a ‘care home’ (defined in the legislation to include any establishment that provides accommodation and nursing or personal care).
Where an asset is transferred between spouses, such as the proposed transfer to Mr B, it will be a “no gain, no loss” transfer. This means that, unlike other gifts, no CGT liability should arise as the recipient spouse takes over the other spouse’s acquisition cost. However, previously, this treatment did not apply to separated couples after the end of the tax year in which they separated.
The provisions of Finance (No.2) Act 2023 (in force from 11 July 2023) now mean that if Mr B were to acquire his wife’s share of the property, then this no gain/loss treatment could now continue until the end of the third tax year after the couple ceased living together (even if Mrs B were not a long-term care home resident).
If Mrs B does not have capacity to make decisions, Mr B should be able to use the LPA to manage Mrs B’s share of the property but the court would need to approve a gift of it to Mr B and any sale or other transfer would need to be in her best interests.
Marking the start of World Alzheimer’s Month, an annual event raising awareness and challenging stigma surrounding Alzheimer’s and dementia, podcast hosts Miri Stickland and Robert Linden Laird Craig are joined by partner Amy France and counsel Mike Armstrong to talk about the advantages of forward planning for later life, the importance of having difficult conversations at the right time and the evolution of later living homes in the UK.
Forsters, the leading London real estate and private client law firm, announces today that it has promoted six Senior Associates to Partner and four to Counsel. This is the single largest round of promotions that the firm has recorded in in its 24-year history. Forsters now has 66 partners and 420 other members of staff.
Emily Exton, Managing Partner at Forsters, commented: “We have promoted 10 talented lawyers from across our practice areas, reflecting the fantastic talent pool we have at Forsters and the strength of the firm’s business. Each of these exceptional individuals has already established a strong market profile and has a track record of providing technically excellent advice to our growing client base while also contributing to our positive working culture. I look forward to working with them as they continue to develop in their new roles.”
James Brockhurst, new Partner in our Private Client team, commented: “Forsters is an extremely powerful player in my sector, private wealth, so I am delighted to be joining the partnership. I will be working with clients and intermediaries in the offshore market, and especially look forward to promoting our business in the Middle East. Alongside this, I will continue to work on a deep level in the cryptoassets space, as that industry grows rapidly.”
Jade Capper, new Partner in our Commercial Real Estate team, commented: “I am delighted to have been promoted to Partner during my 10th year at Forsters. Having trained at Forsters, I am excited to be embarking on this new role at the firm and to continue working with our brilliant Commercial Real Estate team and fantastic clients on a broad range of investment and development work. I look forward to further contributing to the team and the firm as a whole, and helping to grow our already formidable network of industrial and logistics clients and advising them on complex and interesting high value deals.”
Amy France, new Partner in our Commercial Real Estate team, commented: “I am delighted to have been promoted to Partner. Having trained at Forsters it is a very special opportunity for me to join the next generation of Partners who will help to steer the firm forward. I am looking forward to leading the Later Living practice within the Commercial Real Estate team and advising our clients who are investing in this exciting growth sector. I will be working alongside the other real estate partners to ensure that our clients receive the fantastic Forsters’ service that we are rightly recognised for.”
Anthony Goodmaker, new Partner in our Commercial Real Estate team, commented: “Having trained at the firm, to become a Partner at Forsters really means a lot to me. I am incredibly proud and excited to be making this step up at such an interesting time for the real estate industry. I am keen to build on our existing network of fantastic clients across the spectrum of investment and development work, with a particular focus on the industrial and logistics sector. As a Partner, I look forward to further contributing to our team and the firm as a whole.”
Caroline Harbord, new Partner in our Dispute Resolution team, commented: “I feel so proud to now count myself among the partners here at Forsters. In addition to being home to fantastic lawyers, the firm is a trail blazer on gender equality and has fostered a culture which really promotes thought leadership. As a partner in the Dispute Resolution team, I look forward to continuing to build my commercial litigation practice, and in particular helping trustees and other parties recover offshore investment losses.”
Anna Mullins, new Partner in our Property Litigation team, commented: “I am delighted to have been promoted to partner in our highly-regarded property litigation team. This promotion reflects the success and growth of our team. I look forward to working strategically with the partners in our award-winning commercial real estate and residential practices to ensure that we continue to grow and deliver a first-class service to our clients.”
Michael Armstrong, new Counsel in our Private Client team, commented: “Having trained at Forsters, I am delighted to have been promoted to Counsel in our award-winning Private Client group. This promotion confirms the firm’s commitment to mental capacity work, and I am looking forward to the chance to develop my practice advising and supporting vulnerable clients and their families.”
Polly Reeve, new Counsel in our Rural Property team, commented: “Having been with Forsters since 2010, I am delighted to be moving to this next phase of my career with the support of such an excellent team around me – our top ranked Rural Property practice provides a strong platform for this to happen. This promotion reflects the expertise we have built and continue to build in the rural sector and in my particular case, in rural transactions, complex and high value residential and mixed-use developments and renewables. My expertise in rural housing development and green energy projects, particularly solar, battery storage facilities and wind farms in rural areas are key issues for our clients and I will developing a broader practice in this demanding area of law.”
Amanda Sandys, new Counsel in our Family team, commented:
“In my new role as Counsel I will be further developing my expertise in advising and supporting clients who are part of a growing network of modern families, with a focus on the financial and parenting issues that can arise on separation particularly amongst cohabitants. Working closely with the wider team, and building on our strong market reputation, I look forward to contributing to the ongoing success of our practice.”
Bryan Shacklady, new Counsel in our Dispute Resolution team, commented: “I am looking forward to developing further our market leading dispute resolution practice, which is unique in combining highly effective commercial litigation with other practice areas for which Forsters is justifiably renowned.”
Michael Armstrong and John FitzGerald receive the STEP Excellence Award
22 July 2021
News
We are delighted to announce that Private Client Senior Associates, John FitzGerald and Michael Armstrong, have received STEP Excellence Awards.
John FitzGerald has received the STEP Excellence Award for his Advanced Certificate in UK Tax for International Clients. This acknowledgement is particularly special given that it was John’s final exam and he has now officially been admitted to STEP.
Michael Armstrong has received the STEP Excellence Award for his Advanced Certificate in Advising Vulnerable Clients. Despite having already completed his diploma and being admitted to STEP, Michael commendably decided to take this additional exam to further develop his expertise in advising on mental capacity issues.
The STEP Excellence Award is given to the top scoring student at distinction level in each of the STEP exams worldwide each year.
From growing a business to starting a family or handing over control of that business to the next generation, every individual has their own goals to aspire to. Our Private Wealth lawyers advise our clients throughout this family life cycle, providing the legal advice required for specific transactions such as purchasing a home or selling a business, whilst also advising on the long-term opportunities for succession and estate planning.
