The introduction of the National Health Service and Community Care Act 1990 will have considerable implications for any family particularly in the funding of services and nursing/residential care as opposed to the general feeling that families wish to preserve their wealth and hand it down to their family.

The risk of losing the family home and other assets to fund care services at any age is far greater than the threat of Inheritance Tax for most people. Inheritance Tax takes 40% of everything over £325,000 (tax year 2009/2010) on death – Social Services can take into account 100% of everything over £22,250 (£22,00 in Wales) during lifetime to pay for the cost of care.