If you’re a carer, do you know your rights?

The Care Act 2014 recognises that supporting carers is of equal importance to supporting the people they care for. Therefore, since the implementation of this Act, carers rights have been put on a similar footing to the rights of disabled adults. 

A carer is someone who gives support and care to an adult who is their partner, child, friend or another close relative. Under the Act, the local authority must consider the well-being of the carer and consider whether there are steps it can take to prevent, reduce or delay any needs the carer has. 

Assessment of a carers needs

S 10 of the Care Act 2014 provides that where it appears to a local authority that a carer may have needs for support now or in the future, the local authority has a duty to carry out an assessment of those needs. Neither the carers or the disabled adult’s financial resources or the level of need of support will be taken into account in making the assessment. It is still possible to have an assessment if the person that is being cared for is not receiving local authority support, or if the person being cared for doesn’t live in the same local authority area as the carer. 

How does the assessment work? 

Your local authority must offer advice and support regarding carers right to an assessment to everyone in their local area. 

  • Most local authorities will require the carer to complete an online self-assessment. However, if required this can be over the telephone, on paper, or face to face instead.
  • The assessment will be looked at by a trained person from the local authority or another organisation so they can understand the carers needs and how they can be met.

The eligibility criteria

  • The local authority will then apply eligibility criteria to the needs of the carers needs to see which ones are eligible for support. 
  • The local authority will need to understand whether your mental or physical health are affected now, or are at risk of being affected in the future. 
  • They will also look at whether you are unable to look after children, care for other people who want you to, look after your home, prepare food and look after your diet, have personal relationships, take part in education, work or volunteering, or find time for social activities. If these factors combined are impacting your wellbeing you may be eligible for support. 
  • After applying the eligibility criteria has been applied, the local authority carries out a financial assessment which will help them to provide the necessary support for the carer. 

How can the local authority support a carer’s needs? 

If the assessment shows that the carer has eligible needs then the local authority will implement a support plan which identifies what the carer’s needs are and how they will be met. The support plan is an agreement between the carer and the local authority, and will generally be in the form of direct payments to the carer who can then arrange and pay for their own support. The support plan is usually reviewed 6-8 weeks after it is agreed, and then at-least once every 12 months. 

Young Carers 

Section 63 and 64 of the Care Act 2014 provides that where a young carer is likely to have needs for support after turning 18, the local authority must carry out a ‘young carer’s assessment’. Within this, the local authority considers whether the young person is willing to provide care beyond the age of 18, the amount that the young carer would like to work or participate in education and the impact that providing care may have on the carer. 

Once the young carer’s assessment has been carried out, the local authority must indicate whether the young carer is likely to meet the eligibility criteria once they are 18. They must also offer advice and information about meeting or reducing the young carer’s needs for support, or about preventing or delaying further needs which may develop.

Parent carers of children

The Children and Families Act 2014 gives parent carer’s the right to a stand-alone assessment and right to services. This assessment is called a ‘parent carer’s needs assessment’; the local authority must assess whether that parent has support needs. Once the local authority has done this and assessed what the needs are they must identify the support and services available to help the carer and their family. 

For more information on the rights of carer’s, get in touch with our supportive team to help. 

Sources: https://www.rethink.org/advice-and-information/carers-hub/carers-assessment-under-the-care-act-2014/

https://imprivateclient.passle.net/post/102gzyj/a-whistle-stop-tour-of-carers-rights

New Appointment: SFE Regional Director

We are incredibly proud to confirm that our very own Head of Private Client, Jade Gani, is the newly appointed Regional Director (Berkshire) for Solicitors For the Elderly (“SFE”). 

SFE is a community of trusted advisers – professionally highly qualified and regulated and who also have additional skills to enable them to work with older and vulnerable clients. SFE speaks out in the press on behalf of their members about any proposed changes and developments which they believe will adversely affect older Clients. They also work hard behind the scenes with various governments, legal bodies, and other organisations to ensure their voice, and the voice of older people is heard.

SFE supports its members by providing them with expert training and best practice, keeping them up to date with any market developments, promoting them through their website and press coverage, helping them to help each other through their member’s advice forum as well as running national and regional events and keeping them up to date with the latest case law related to older clients.

Jade has shared her thoughts on her appointment:-

“I am very excited to join the formidable team at SFE and look forward to uniting, supporting, and developing our Berkshire members whilst also being a positive force for change for our most vulnerable Clients. It is a tremendous opportunity to better serve my colleagues in the profession as well as our wider community and it is a responsibility I take very seriously.

SFE is a wonderful, supportive organisation at the forefront of progressing the diverse needs of elderly or vulnerable clients. I am privileged and humbled to be asked to join their ranks.”    

Please join us in wishing Jade every success in this new role – we look forward to seeing all the incredible work that will undoubtedly follow this appointment.

What happens to Cryptoassets when you die?

Cryptocurrencies are digital currencies including Bitcoin, Litecoin, Ripple, and Ethereum and are controlled independently from a central bank. The currencies use a virtual wallet that contains digital ‘keys’ that are needed to access the currency. The actual currency lives in a digital ledger which is supported by a technology called blockchain. Blockchain is essentially a digital ledger which is extremely difficult to hack, change or cheat. This ensures it’s secure enough to store valuable Cryptoassets.

Whilst there isn’t a concrete legal stance on planning the inheritance of cryptocurrencies, we do know that cryptocurrency is treated in a similar way to other property assets which can be owned, gifted and inherited.

However, it’s not enough to simply include cryptocurrency in your Will. These are the key things to do to ensure the cryptocurrency can be accessed when the Will is being administered:

  1. Include information about your digital wallets in your Will. Never put any specific details about the cryptocurrency in the Will document itself. Once a Grant of Probate has been obtained the will becomes a matter of public record, leaving the information open to fraudsters.
  2. Create a Letter of Wishes with your Will which includes passwords and PINs.
  3. Include a step-by-step guide to explain how your Executors can access your cryptocurrency to distribute, sell or transferred to your beneficiaries.

These steps are extremely important: if a person dies without leaving information about the private keys to the digital cryptocurrency wallet, the cryptocurrency will be lost.

Blockchain is a decentralised and extremely secure process, and there is no way of restoring a private key. Even with a mention in a Will and a valid Death Certificate, accessing the cryptocurrency without the wallet information will be difficult because there’s no central organisation managing these digital wallets to help the Executors and would-be beneficiaries.

There are a number of different ways to store digital wallet information including:

  • A hot wallet – the private key is kept online. The risk here is that it may be targeted by fraudsters;
  • A cold wallet – where the key is written on paper, kept on a USB stick, or an offline computer. All of these can be stored in a safe for security;
  • A hosted wallet – where the private key is held by a third-party service; or
  • Banks – some banks allow cryptocurrencies to be bought and sold from a new bank account. They also store wallets and private keys of behalf of clients.

There is no central organisation in charge of these digital wallets, so although the person’s Executors might be able to prove who they and can provide copies of the Death Certificate and Will, it doesn’t help when there is no organisation or regulator to take this information to. The current total market value of cryptocurrencies is estimated at £1.75 trillion worldwide, so failure to plan for the succession of these types of assets appropriately could cost your Estate significantly.

Double Win at the UK Probate Research Awards 2021

We are delighted to announce that last week Aston Bond was recognised as the winner in not one, but two, categories at the Probate Research Awards 2021.  The awards included the team at Aston Bond taking home the ‘Community Contribution’ award, and also Ilinca Mardarescu, our Director and head of Employment, winning the ‘Unsung Hero’ award, with Rachel Jones, our Trainee Solicitor, also being ‘Highly Commended’ for this award.  

Community Contribution Award

This award recognises an organisation that made a considerable and special contribution to the community.

The team at Aston Bond pride themselves on giving back to the local community wherever possible, from charity walks, events and talks to regularly volunteering to assist young students with their careers, and we are humbled to have been recognised through this award.

In addition to this, the Private Client team at Aston Bond, have been charitably offering free Wills to NHS and Thames Hospice employees in recognition of the exceptional challenges that they have faced during the pandemic.   This award also recognises the efforts of our Head of department, Jade Gani, and the directors of Aston Bond, Duncan Thomson and Stephen Puri, in establishing and launching the Wishing Will Foundation CIC, an organisation with charitable motives where all legal fees are instead donated to associated local charities.

Unsung Hero Award

This award celebrates the people in a firm who may not usually be recognised but play a vital role to the success of the team.

Aston Bond is very proud that its very own, Ilinca Mardarescu, has won this award which is so thoroughly well deserved.  Ilinca undertakes many roles within Aston Bond beyond her specific job title, being events organiser, HR manager, and most importantly, invoking the very core of the team spirit in Aston Bond.  

We are also proud that our Trainee Solicitor, Rachel Jones, was also recognised through this award as ‘Highly Commended’.  Rachel has shown consistent support to the Private Client department, as well as to the firm generally in assisting with the postal system and telephone lines, to ensure the firm continued to operate smoothly despite the challenges that the pandemic brought over the last year.

The UK’s approach to taxation of Cryptocurrency

A cryptocurrency is a digital virtual currency which uses encryption technology, or cryptography in its creation to ensure the security of transactions involving its use. The original was Bitcoin, but there are many others including Dogecoin, LiteCoin and Ripple.

Over the past year or so, many types of cryptoassets have gained value and popularity as an investment option. Tesla Billionaire Elon Musk famously invested $1.5 billion in Bitcoin, and was credited with raiding the prices of Bitcoin and other cryptocurrencies through Twitter.

The UK’s approach to taxation of Cryptocurrency

As cryptocurrency investment levels and usage increases, global regulators are yet to establish a coherent approach to taxation across all jurisdictions.

There is a school of thought that disposal of crypto assets can be likened to gambling or lottery type winnings, however, this is not correct.

Cryptoassets aren’t treated by HMRC as a currency or money, with HMRC stating that ‘A trade in crypto asset exchange tokens would be similar in nature to a trade in shares, securities, or other financial products’ with case law which treats share trading as a benchmark for the tax treatment of crypto.

In the UK, cryptoasset gains (for Capital Gains Tax) are measured at the point the cryptoassets are sold, including when one currency of cryptoassets is exchanged for another (e.g., exchanging Bitcoin for Dogecoin) so unless there is a disposal there will be no Capital Gains Tax due. HMRC’s guidance notes state that whether tax applies will hinge on whether trade is being carried on. If the buying and selling of exchange tokens amounts to a trade will depend on factors which include frequency, level and type of the organisation and the intention of the exchange.

If it’s determined that the exchange(s) amount to trade, the receipts and expenses become a part of the calculation of the trading profit of that individual or company. This means that the profits from the trade will be also be subject to Income Tax.

For Individuals:

For individuals who are not trading there is a tax-free Capital Gains Tax allowance of £12,300 during the current 2020-2021 and subsequent 2021-2022 tax years. Additional gains will be taxed at either 10% or 20%, but this will depend on the level of the individuals other income.

Finding that an individual’s activities amount to trading, and therefore subject to Income Tax, is unusual. However, if the activity is considered to be trading then for individuals’ Income Tax will take priority over Capital Gains Tax and will apply to profits (or losses). The amount that needs to be paid will depend on the individual’s other income.

What about businesses?

For businesses trading in cryptoassets, the profits or losses will form part of the trading profits instead of being a chargeable gain for Capital Gains Tax.

Because crypto isn’t treated as a currency, companies are likely to exchange tokens as ‘intangible assets’ which will be taxed under Corporation Tax rules for intangible fixed assets if the token is an ‘intangible asset’ for accounting purposes and an ‘intangible fixed asset’ which means the asset has been created or acquired by a company for use on a continuing basis. However, if the tokens are held by the company, they will not meet this definition.

When the gains and losses are calculated from the disposal of crypto tokens, not all costs will be allowable as a deduction, as governed by Section 38 of the Taxation of Chargeable Gains Act 1992. HMRC’s view is that deductible costs include:-

  • The consideration (in £ sterling) originally paid for the asset;
  • The transaction fees paid for having the transaction included on the distributed ledger;
  • Advertising for a purchaser or vendor;
  • Professional costs to draw up a contract for the acquisition or disposal of the tokens; and
  • Costs of making a valuation or apportionment to be able to calculate gains or losses.

These will be deducted against profits for Income Tax will not be allowable as deductions for Capital Gains Tax. VAT will also be due in the normal wat on goods or services sold in exchange for cryptoasset exchange tokens.

Sources:

Financial Times: https://www.ft.com/content/ec2dc503-467a-4627-b35c-1c5aebb65010

Accountancy Daily: https://www.accountancydaily.co/hmrcs-cryptocurrency-tax-treatment-introduced-without-law

HMRC Cryptoassets Manual: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual

 

Aston Bond Shortlisted for Several Award’s at the Probate Research Awards 2021

We are delighted to announce that Aston Bond have been shortlisted for several award categories at the Probate Research Awards 2021, namely the ‘Best Probate Law Firm London & the South East’, ‘Young Wills and Probate Professional’, ‘The Unsung Hero Award’ and the ‘Best Community Contribution’ award.

Best Probate Law Firm London & the South East

“Probate solicitors are experts in estate administration and have legal, accountancy and administrative skills as well as patience and understanding.  This award recognises not only the excellence of the services these solicitor firms deliver but also the best support they provide to probate researchers.”

The Wills & Probate team at Aston Bond are overwhelmed to have been shortlisted for this award. We pride ourselves on delivering a high standard of service to our Clients going above and beyond to assist, often free of charge, via the free initial consultations that the Wills & Probate team offer.

Young Wills & Probate Professional Award – Jade Gani

“This award recognises a solicitor who has excelled in their role or made a significant difference to their firm.”

Aston Bond is beyond proud that the head of our Wills & Probate department, Jade Gani, has been shortlisted for this award.  She has shown incredible determination continuously during a challenging year to ensure the success of the department and to motivate and encourage her team throughout.  Not only did Jade respond and adapt the department’s services effectively to accommodate our services for those that are most in need, but she has also engineered the ‘Free Wills for NHS staff’ offer which has been ongoing during the whole pandemic.

The Unsung Hero – Ilinca Mardarescu & Rachel Jones

“This award celebrates the people in a firm who may not usually be recognised but play a vital role to the success of the team.”

Aston Bond is delighted that not one, but two, of its super-star employees have been shortlisted for this award.

Ilinca Mardarescu, Director & Head of our Employment department, has been shortlisted for this award in recognition of her uplifting team spirit and the many duties that she undertakes beyond her job role, managing HR, organising events and many more admin roles that are fundamental in the running of a successful law firm.

Rachel Jones, Trainee Solicitor in the Private Client department, has also been shortlisted for this award in recognition of the unwavering support she has shown to the Private Client department and its clients during the pandemic, demonstrating skills and knowledge beyond her years, as well as helping with general firm admin tasks such as assisting with the running of the postal system and telephone lines during the pandemic.

Best Community Contribution

“This award is about recognising an individual or organisation that made a considerable and special contribution to the community.”

Aston Bond takes social responsibility seriously, so we are humbled to have been shortlisted for this award, in recognition of the strong community spirit that the firm values and its focus on giving back to the local community.  Examples of recent community events that Aston Bond has undertaken include the annual London Legal Walk (which took place in Windsor last year due to the pandemic), contributing to the ‘Learning to Work’ scheme to help students with their career paths, and donating some of our legal fees to local charities.  In addition to this, the Private Client department has been offering free Wills to NHS & Thames Hospice staff throughout the pandemic, and the Head of the department, Jade Gani, has launched the Wishing Will Foundation CIC with the directors of the firm, Duncan Thomson and Stephen Puri, whereby all legal fees are donated to associated local charities, like Thames Hospice.

Aston Bond is looking forward to the virtual awards ceremony being held on the 29th April 2021, and wishes all other shortlisted the very best of luck!

Shielding formally ceases on 1st April

As part of the Government’s roadmap out of lockdown (and in part due to the success of the vaccination programme so far) as of 1st April 2021 anyone who is classified as clinically vulnerable will receive a letter confirming they are no longer being advised to shield.

All those that have previously received a shielding letter will now be contacted again to advise that they no longer need to shield.  Public Health England has issued new guidance to those categorised as extremely clinically vulnerable which includes advice on social distancing, hygiene, work and travel.  The advice will be to continue taking precautions generally but, crucially, will state;

“Everyone is currently advised to work from home where possible. If you cannot work from home, you should now go to work.”

Importantly, as of 1st April 2021, both Statutory Sick Pay (SSP) and Employment and Support Allowance (ESA) will no longer be available on the grounds of anyone shielding.

The extended Furlough scheme will be available where employees are eligible but this is purely at the discretion of the Employer.

For employees who are still worried and concerned about going in to work, this will no doubt increase anxiety.  Employers have a duty of care towards their employees and need to ensure their health and safety where possible.  No doubt this will be a contentious matter and is likely to lead to an increase in claims being made unless handled properly.

For advice on how to deal with the transition back to work for those that have been off for a while, contact our Head of Employment, Ilinca Mardarescu.

Supreme Court rules Sleepover Shifts are not covered by the National Minimum Wage

On Friday 19th March, the Supreme Court handed down its long-awaited decision in the case of Royal Mencap Society v Tomlinson-Blake.

The findings of this case are important for the care industry in particular, as the Supreme Court has held that employees who are expected to work ‘sleep in shifts’ do not earn the National Minimum Wage (NMW) for time spent asleep on the job.

The 32-page judgment highlights that a sleep-in worker who is “merely present” is treated as not working for the purposes of calculating pay under the NMW regulations. The argument that a worker must be available at such hours does not mean they will be expected to work during these hours. 

In the Court of Appeal, the Claimant had argued that as a Care Worker, she has to have a “listening ear.” Like in the Court of Appeal, the Supreme Court also rejected this argument as they concluded that having a “listening ear” does not amount to “working” for NMW purposes.

One of the many deciding factors, in this case, was the fact the judges gave weight to the Low Pay Commission’s recommendations that sleep-in workers should be paid an allowance rather than the NMW unless they are awake for work purposes.

This decision will no doubt come as a big relief to local authorities and employers in the care industry, particularly due to the effects of the COVID-19 pandemic on this sector. It spares the care sector of the risk of paying about £400 million in back pay if time spent sleeping was found to be working time.  

Up to now, the case of British Nursing v HMRC had indicated that sleep-in shifts could qualify for the national minimum wage. Although all of the judges in this case agreed the British Nursing v HMRC case was not a correct interpretation of the law (albeit they could not agree on the reasons). 

Undoubtedly, this judgment will be disappointing to unions and workers who were campaigning for better wages and conditions in an already low-paid sector.  We shall have to wait to see whether the Government will decide to intervene to change the sleep-in policy across the sector. 

Uber drivers are ‘workers’

The Supreme Court handed down its decision in Uber v Aslam last week which confirmed that Uber drivers should be classed as workers and not self-employed.  This decision means that thousands of Uber drivers will be entitled to basic rights which include access to minimum wage, rest breaks, and paid holidays.

The case initially commenced in 2016 and has traveled up through the courts being appealed (unsurprisingly) by Uber at every turn.  The Supreme Court however is the highest court in Britain meaning this decision is the final say on the matter. 

The flood gates are now open for all Uber drivers to seek compensation which could lead to Uber facing a large compensation bill.

One of the main arguments put forward by Uber is that its drivers are not workers because the drivers can choose the hours they work.

The ruling concluded that Uber must consider its drivers as workers from the moment they log on to the app and are available to work in the area until they log off the app. 

The Supreme Court decided that because of the factors listed below, the drivers were in a position of control and subordination to Uber.

  • Uber sets fares which means they determine and control how much drivers earn
  • Uber sets the terms of the driver’s conditions and so the drivers have no input
  • Uber can penalize or terminate driver’s contracts if the drivers reject too many requests for rides and so the drivers are constrained by Uber
  • Uber monitors drivers’ service through a star rating and they can end their employer-employee relationship after warnings and the service does not improve.

The decision could well have huge ramifications not just for Uber but other industries which rely on a form of imposed “self-employed” contracts.  The case will no doubt prompt a shift in the way these companies work in the future and the face of the gig economy may well be affected.   For now, those Uber drivers not a party to this litigation will have to either litigate themselves and/or at least threaten to litigate in order to recover what is owed to them.   Unions may well assist also but it is unlikely that Uber will automatically rectify matters and give drivers the money they are owed.

For assistance with this or any employment-related query, please contact our Head of Employment, Ilinca Mardarescu.

Testing for Employees

Employers with 50 or more employees who cannot work from home can now register for rapid lateral flow testing kits to distribute to staff.

What is rapid lateral flow testing?

Rapid lateral flow testing (LFT) is a means of testing people who show no symptoms.  It usually takes only 30 minutes and can be easily done at home or at a specialist LFT site.  

The method used is the same as the more traditional PCR test (i.e. a nose and throat swab) and then pacing the swab in a vial of liquid for 30 minutes before testing the liquid to see if the person has the infection.  Where the test comes up positive, the person is asked to confirm the test result with a standard PCR test.

LFT is not to be used for anyone with symptoms.  Anyone with symptoms is asked to attend a normal testing centre for the traditional Covid test.

It has been accepted that the LFT is not as accurate as the traditional PCR test.  However, making LFT widely available is considered to be key in assisting those who are asymptomatic know whether they have the virus (and thereby taking them out of circulation and risk of spreading the infection further by ensuring they self-isolate).  

Should employers sign up for LFT?

It is an employer’s duty to protect the health, safety and welfare of its employees.  Many jobs are unable to be carried out from home and for those LFT can assist the employer in discharging its duty.  Moreover, if an employer utilises the LFT wisely, it can protect its business from struggling to cope and averting all of its employees becoming affected.

Employers currently need to put in place measures to stop the risk of COVID spreading.  This includes social distancing, regular and thorough cleaning, masks and physical barriers and cleaning stations to name a few.  However, with LFT becoming more available, employers should consider also imposing strict “bubbles” within the workplace. LFT could therefore mean that where an employee tests positive, only that smaller bubble is at risk rather than the entire workplace.  

What if an employee refuses to take the test?

Employers should already have a COVID policy in place dealing with the measures all staff are required to take to keep the workplace safe.  The requirement for all staff to participate in LFT should be added to this and a further copy distributed to all staff.  This requirement would be considered a reasonable instruction by the employer (unless there are specific medical reasons for not doing so) and employees could face disciplinary action for refusing.  It is important to note that employees are also required to ensure the health and safety of not only themselves but those around them.  

For assistance with this or any employment-related area, please contact our Head of Employment, Ilinca Mardarescu.