Graham Stott

This Q&A considers whether the court has the power to remove an attorney where there is a registered LPA appointing two attorneys jointly and severally.

This Q&A considers whether the fact that a testator’s spouse is a resident in India would affect a claim for spouse exemption

This Q&A considers whether a trust corporation owned by the partners in a law firm, or by an LLP or company would be appointed as an executor of a Will automatically if there were to be a clause in a Will which appoints the partners, members, directors or shareholders in such a body or in an LLP or company which succeeds it.

This Q&A considers who is liable to pay inheritance tax (IHT) where the deceased's Will leaves three pecuniary legacies to the executors and the residue to charity. It also considers how IHT is calculated in this scenario.

This Q&A considers whether it is possible for a testator to grant their executors power to consent to a variation of their Will on behalf of a minor, an unborn beneficiary or person lacking mental capacity.

This Q&A considers whether an LPA attorney needs to seek the permission of the Court of Protection in order to loan money to the donor to pay care fees in return for a charge over the property. It is concluded that permission ought to be sought given that this scenario represents a potential conflict of interest for the attorney.

This Q&A considers what constitutes reasonable funeral expenses payable from the residuary estate and, in particular, whether the cost of interring the deceased’s ashes with the body of a predeceased spouse would be considered to be reasonable funeral expenses.

This Q&A considers the benefits of retaining a nil-rate band discretionary trust in a Will as opposed to varying the Will to allow the nil rate band to transfer to the surviving spouse’s estate in due course.

This Q&A considers the position regarding the recognition of foreign lasting powers of attorney in the UK.

This Q&A considers whether a valid lasting power of attorney can be recognised and enforced in Spain.

This Q&A considers whether an adopted person can claim against a biological parent’s estate where is it held by the Crown as bona vacantia, where the biological parent has died on or after 1 January 1976

This Q&A considers whether a grant ad colligenda bona starts the clock running with regards to the limitation period for Inheritance Act claims.

This Q&A considers whether it is possible to include an application for authority to purchase property as part of an initial application to appoint a deputy.

This Q&A considers whether beekeeping qualifies for agricultural property relief (APR) or other inheritance tax (IHT) relief.

This Q&A considers the scope of section 18(j) of the Mental Capacity Act 2005 and whether it applies to attorneys under EPAs as well as to attorneys under Financial LPAs.

This Q&A considers whether the entry of a caveat stops interest accruing on the IHT due on an estate.

This Q&A considers the application of the rule relating to the valuation of listed stocks and shares for IHT purposes under which, where an individual dies at a weekend, the PRs have the ability to choose between using the price on the last dealing day before or the next dealing day after the date of death.

This Q&A considers the powers of attorneys and deputies on the sale of a property for a married couple, who both lack capacity where one party had an Lasting Power of Attorney and the other a deputy appointed and where the attorneys and deputies are the same people.

This Q&A considers caveats in relation to grants in an intestacy.

This Q&A considers a situation whether a purchaser can rely on a transfer executed by the executor named in a grant of probate which is limited until the original Will or a more authentic copy can be proved.