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Scottish Older Client Law Service

Multi Author
Bloomsbury Professional
Publication Date:
July 2022
C Capacity. See also adults with incapacity; incapacity age of legal capacity, J 145 appointment of welfare attorneys, E 711 assessment court, E 733 doctors, E 211 consent to medical treatment, E 211, 301– 305 fluctuating capacity, E 331, 352 definition, E 301 effect on prescriptive rights, J 144 welfare decision making, E 703 wills, J 204–221 Capital and income support, G 213, 221 and pension credit, G 212 awards for unjust enrichment, B 579 residential care assessment, D 523–4 Capital gains tax accumulation and maintenance trusts transfers in, H 375 transfers out, H 381 annual allowance, H 24, 135 tax planning, H 4, 28, 156 basis of computation, H 134 business assets, H 134, 213 chargeable disposals, H 133 charitable trusts, H 384 chattel exemption, H 143 death, H 144 discretionary trusts transfers in, H 362 transfers out, H 363 disposals forced disposals, H 204 gift of family homes, ...

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