BATH’S BEST TAKEAWAYS A few of the spots that’ll be feeding the city through lockdown

For the first time in its history, Sally Lunns is now delivering buns

TAKE ME OUT

We’re locked down. For the second time. There’s never been a better reason to treat yourself – and support Bath’s indies while you’re at it

Our huge range of cafés, restaurants and pubs have more than stepped up to the challenges presented by both lockdowns, with a huge amount pivoting to takeaway and delivery models to make it through. We’ve done our very best to name a fair few of them here, but keep an eye on our social media – more are springing up all the time.

SALLY LUNNS For the first time in its 300-year history, Sally Lunn’s buns are available for home delivery. Priced at £9.49 for four and £4.98 for two, they can be ordered online for delivery to the whole of mainland UK. The team at Sally Lunn’s will be baking and despatching Monday-Thursday. While next day delivery is not guaranteed, the team are sending orders as quickly as they can after they are placed. Delivery; www.shopsallylunns.co.uk

Satisfy your pasta cravings with Dr Al Forno

“Get your avocado on toast fix to your door and brunch with a friend over Zoom”

SIMI’S KITCHEN MIDDLE EASTERN SUPPER CLUB Since the pandemic halted her cookery classes and tours of Iran, Simi Rezai has pivoted to providing delicious takeaway suppers every Friday, with Persian, Azeri, Turkish, Arabic and Indian influences, made with produce from her organic allotment. The menu is released every Monday, and you have to get in quick – orders close by Tuesday at 7pm. Delivery or collection from Simi’s Kitchen, Great Pulteney Street; www.simiskitchen.co.uk

DR AL FORNO An expert in Al Forno from Puglia, ‘the Dr’ – as we like to think of him – is providing a mouth-watering range of pasta dishes for collection or takeaway via UberEATS and Deliveroo. Pesto lasagne, courgette and butternut squash lasagne, parmigiana and the delectable chocolate salami and more, is available every day from 12-3pm and 6-11pm. Delivery or collection from the side gate of The White Hart Inn, Prior Park Road, Widcombe, @dr.alforno on Instagram; tel 07796 924073

BAKED BY FABI Fabiana Greco bakes traditional Argentinian goodies and delivers them right to your door. With a menu including alfajores de maicena (shortbread biscuit sandwiched with dulce de leche and rolled in desiccated coconut), rogel cakes (dulce de leche sandwiched between thin crisp pastry and topped with roasted swiss meringe) and mini pasta frola tarts filled with either quince paste or sweet potato jam, she has more than enough options to see you through lockdown. Delivery; @bakedbyfabi_ on Instagram

THOUGHTFUL BAKERY Freshly baked bread, pastries and cakes are all available for delivery or collection from the shop on Barton Street. That’s not all – their beautiful lunches and pantry provisions are available for order too. To cater to the increased demand over lockdown, they are back to delivering five days a week, Tuesday-Saturday. Delivery or collection from Thoughtful Bakery, 19 Barton Street, Bath; www.thoughtful-bakery.myshopify. com; tel 01225 471747

LANDRACE BAKERY Thursday night is Pizza Night at Landrace Bakery. The spot on Walcot Street is offering

Tickets for Landrace’s new pizza nights are flying

Rogel cakes: your new favourite treat

Wild Café is now doing takeaway

FRASER ADAMS/@FRASERTAKESPHOTOS © 12” pizzas for collection every Thursday night. Book your slot online, select your pizza from the menu at the door and they’ll make it in front of you. Keep an eye on their Instagram @landracebakery for when slots are released – they book up fast. Collection from Landrace Bakery, 61 Walcot Street; www.landracebakery.com

WILD CAFÉ Do not fear, everybody’s favourite brunch spot is still operating during lockdown. Wild Café is offering collection and is now on Deliveroo. Get your avocado on toast fix to your door and brunch with a friend over Zoom – you might as well. Delivery or collection from Wild Café, Queen Street, Bath; @wildcafebath on Instagram

SWEET LITTLE THINGS Afternoon tea delivered to your door – we certainly can’t think of anything we’d like more right now. SLT is also offering hampers, which make for a perfect gift for those lockdown birthdays. Delivery; www.sltbath.co.uk

A FEW MORE TAKEAWAY AND DELIVERY OPTIONS TO KEEP YOU FED UNTIL DECEMBER…

Dexter’s; www.dexterscoffeeshop.com Sugar Cane Studio; www.sugarcanestudio.co.uk Sarah McNally Cakes; www.sarahmcnallycakes.com Underwood Bath; www.underwood.kitchen Always Sunday Townhouse; www.astownhouse.com Farleigh Road Farm Shop click and collect and deliveries; www.farleighroadfarmshop.co.uk Alice Park Café; www.alicepark.co.uk Heidi’s Cakes; @heidiscakesbath on Instagram Lucknam Park; www.lucknampark.co.uk The Wheat Free Kitchen deliveries; @the.wheat.free.kitchen on Instagram Good Day Café; www.gooddaycoffee.co.uk Widcombe Deli; @widcombedeli on Instagram Noya’s Kitchen; www.noyaskitchen.co.uk The Oyster Shell; www.theoystershell.co.uk The Mint Room; www.mintroom.co.uk Whatley Manor; www.whatleymanor.com Panahar; www.panahar-bath.com Magu Burgers; www.magudiner.com Bath Pizza Co; www.bathpizzaco.com

ASSET PROTECTION TRUSTS

How effective are Asset Protection Trusts in protecting the value of a person’s home against depletion through payment of care fees? Local legal expert HELEN STARKIE takes a look at the pros and cons…

In a previous article I have explained the potential pitfalls of gifting or selling your home to your children during your lifetime. An arrangement of this sort is rarely advisable. In most cases it will neither save Inheritance Tax nor protect the value of the home against means testing for care funding purposes. In many instances it will cause expensive problems.

However, many people believe that a ‘safe’ alternative is to set up an Asset Protection Trust (APT) and transfer ownership of their home into that. In certain and very limited cases this can work, but again there are risks!

I am not going to consider the Inheritance Tax issues here; I have not room – but let us have a look at the possibility of protecting the value of one’s home against means-testing for care funding purposes by using an Asset Protection Trust.

If it is decided that a home placement is needed for an individual, the Local Authority must carry out an assessment of that person’s ability to pay for that care. If the individual has assets worth more than £23,250 they will have to pay for their care in full.

For a permanent care placement the value of the person’s share in their home will be taken into account in calculating their worth, unless it is occupied by their partner, spouse, older or incapacitated relative or a dependent child.

First, the good news. If your Will is properly drafted it is absolutely possible and acceptable for you to ring-fence the value of your share in your home against means testing and depletion should your partner or spouse need to be in residential care after your death, using either an outright gift to individuals other than that partner or spouse, or a trust (the latter usually being the more attractive option to retain some fl exibility in the arrangement of their affairs for the surviving partner or spouse).

The bad news is that if you dispose of an asset during your lifetime with the intention of taking it out of the equation for means testing by the Local Authority should you yourself need care, then the Local Authority is entitled to regard that disposal as a ‘deliberate deprivation’ of capital and assess you as if the asset was still yours.

The term ‘Asset Protection Trust’ is in itself a bit of a give away here. The phrase is used not to describe one particular type of trust (it can apply to a variety of different sorts) but the purpose of the trust – which of course is to “IF YOUR WILL IS PROPERLY DRAFTED IT IS ABSOLUTELY POSSIBLE AND ACCEPTABLE FOR YOU TO RING FENCE THE VALUE OF YOUR SHARE IN YOUR HOME AGAINST MEANS-TESTING AND DEPLETION”

protect the assets in it against means testing and use for care funding and/or tax liability.

The problem is the same whether you give or sell the asset to the Trust. In the latter case you may well incur a liability to Stamp Duty Land Tax as well as the expense of a formal valuation of the property and a Land Registry fee. If you gift the property or sell it at an undervalue you may also fi nd yourself having made a ‘gift with reservation of benefi t’ for Inheritance Tax

purposes – or alternatively incurring an annual charge to Income Tax under the ‘previously owned asset’ taxation rules.

Once the home is disposed of to someone other than the occupier, the Capital Gains Tax ‘principal private residence’ relief on it is lost, and in addition there will be no tax-free uplift to the market value of the property when the person who disposed of the property dies.

And of course, once disposed of, you lose your control of your own home.

So – tread carefully and seek proper advice should you be tempted to part with the ownership of your property. All is not as simple as it may at fi rst appear. ■

Helen Starkie Solicitor 38 Gay Street, Bath, BA1 2NT; 01225 442353; www.helenstarkie.co.uk