Andrew is the head of our Private Client Department and possesses a wealth of experience.
Andrew qualified as a Solicitor in 1993 having previously been a Fellow of the Chartered Institute of Legal Executives. With a legal career extending over thirty-five years Andrew is highly knowledgeable in his field.
Andrew spends approximately 50% of his time in Will preparation, 35% of his time dealing with the administration of estates, 10% of his time dealing with Lasting Powers of Attorney and the remaining 5% on other matters, for example Declarations of Trust and advising on the advantages and disadvantages of making lifetime gifts.
Over the years Andrew has dealt with several high value estates (where the assets have exceeded £1 million). Many estates he has dealt with have been liable to pay Inheritance Tax. In this respect, he has experience in claiming agricultural property relief and business property relief, and conducting negotiations with HM Revenue & Customs.
More recently, many of Andrew's cases have involved claiming the transfer of Inheritance Tax allowances as between spouses and, even more recently, claiming the available (transferable) residence allowance.
Andrew has dealt with all types of estate assets, including bank and building society accounts, stocks and shares, investment bonds, life policies, various National Savings products, motor vehicles, houses and farm land.
He also has experience in Capital Gains Tax and Income Tax matters arising during the course of the administration of an estate. He has submitted Tax Returns on behalf of Executors for periods both pre-death and post-death. He has also issued appropriate Tax Deduction certificates to beneficiaries (especially charities) on completion of the administration of an estate.
Andrew has considerable experience in the preparation of Deeds of Variation, that is to say where beneficiaries wish to divert their inheritance from an estate to other members of the family, perhaps their children.
Andrew's experience in Will preparation extends from the simplest, where a single person leaves all their assets to one individual, through to more complex Wills involving provision for businesses, agricultural property and more complex family arrangements including situations where a husband and wife have both been married before and have families from their previous marriages to consider.
Andrew is also involved in the preparation and registration of Lasting Powers of Attorney and over the years has registered a number of Enduring Powers of Attorney. Andrew also has experience in preparing ordinary Powers of Attorney under section 10 of the 1971 Act.
Andrew has assisted clients in making applications to the Court of Protection for the appointment of Deputies to deal with the affairs of persons who are no longer capable of managing and administering their own affairs. He has further been involved in specific applications to the Court of Protection for Statutory Wills for such persons and for the appointment of new trustees of property.
Andrew deals with trust administration, including some of high value where the assets included farm land and farm houses, other types of land, stocks and shares and insurance and National Savings products. He has experience in dealing with the finalisation of trusts where a life tenant entitled to the trust income has died, including negotiations with HM Revenue & Customs in relation to Inheritance Tax at that stage.
In his spare time Andrew has an interest in foreign languages and enjoys watching sport, especially cricket making him the leading candidate to become the Mackenzie Jones cricket captain, a position currently held rather unsuccessfully by the purported spin bowler Andrew Foley Jones.