Lynne Bradey

Wrigleys Solicitors LLP

Lynne heads up the Private Client team at Wrigleys Solicitors in Sheffield, including the Compensation Protection Service. Lynne specialises in cases involving the Court of Protection, personal injury trusts and asset protection for the young, elderly and vulnerable. She also deals with will drafting particularly for families who are seeking to benefit children or other relatives who are vulnerable, and powers of attorney.

She is a regular speaker at professional seminars and conferences on personal injury trusts, vulnerable beneficiary issues, Court of Protection and care fees issues. Lynne is listed as one of Private Client Practitioner's 'Top 35 under 35' 2012.

Contributed to

3

Taxation of trusts for disabled persons—IHT

Practice notes

This Practice Note, summarises a trust for a disabled person for inheritance tax (IHT) purposes. If certain conditions are met, a trust may qualify as a disabled person's interest for IHT purposes and a trust for a vulnerable person for income and capital gains tax purposes. This Practice Note is produced in partnership with Phillipa Bruce-Kerr of Harrison Clark Rickerbys based on material originally written by Lynne Bradey of Wrigleys Solicitors LLP.

Private Client

Taxation of trusts for disabled persons—income tax and CGT

Practice notes

This Practice Note summarises a trust for a disabled person for income tax and capital gains tax (CGT) purposes including relevant definitions, how to make an election and what events cause the election to cease to be in force. If certain conditions are met, a trust may qualify as a disabled person's interest for inheritance tax (IHT) purposes and a trust for a vulnerable person for income and CGT purposes. This Practice Note is produced in partnership with Phillipa Bruce-Kerr of Harrison Clark Rickerbys based on material originally written by Lynne Bradey of Wrigleys Solicitors LLP.

Private Client

Taxation of trusts for disabled persons—vulnerable person election

Practice notes

This Practice Note summarises how to claim special income tax and capital gains tax (CGT) treatment where certain conditions are met which allow the trust to qualify as a trust for a vulnerable person for income and CGT purposes (and as a disabled person's interest for inheritance tax (IHT) purposes). It also outlines the enquiries HMRC might make in relation to the election and the penalties HMRC may impose for failing to provide information and/or providing incorrect information. This Practice Note is produced in partnership with Phillipa Bruce-Kerr of Harrison Clark Rickerbys based on material originally written by Lynne Bradey of Wrigleys Solicitors LLP.

Private Client