Karen Perugini acted for Miss L for a number of years with whom she had built up a good relationship.
Miss L did not have any close family and Karen had assisted her with dealing with her finances as Miss L grew older. On her death, Miss L had left detailed instructions with Karen as to how her matters should be dealt with and her will had been drawn up to benefit 26 charities whose work Miss L supported. Karen was able to deal with the administration of Miss L’s estate in a prompt and efficient manner and was able to use her expert knowledge to minimise any potential capital gains tax liabilities which the estate would otherwise have suffered by appropriating certain assets to the charities whilst they were still within the estate.
Had Karen not taken such action, the estate would have faced a large capital gains tax bill which would have deprived the charities unnecessarily of part of their entitlement from the estate.