Alexander Learmonth, KC

This Q&A considers the process where a beneficiary wishes to extinguish a co-beneficiary’s life interest trust and the latter has learning disabilities.

This Q&A considers the inheritance tax implications of a charity residuary beneficiary joining in a variation as settlement of a claim brought against the estate under the Inheritance (Provision for Family and Dependants) Act 1975 where a greater part of the estate may now pass to a non-exempt beneficiary.

This Q&A reviews tax treatment of a resolution of a Inheritance (Provision for Family and Dependants) Act 1975 by mediation.

This Q&A considers the type of grant necessary for an individual to administer two people's estate.

This Q&A considers whether a personal representative can sell the only asset of an estate in order to pay a pecuniary legacy despite the opposition of the residuary beneficiary.

This Q&A considers whether the appointment of a sole executor is sufficient where the Will creates a life interest and appoints the life tenant as sole trustee.

This Q&A considers whether a legatee, who is aged 20 at the date of the testator’s death and is due to receive a legacy under a Will upon reaching the age of 25, can disclaim the legacy.

This Q&A considers the situation where a couple are in the process of divorcing or dissolving their civil partnership when one of them dies intestate and the authority for stating that the survivor of a couple would no longer be entitled under the intestacy rules as a 'spouse' or 'civil partner' on the death of the other at the point that the final order or dissolution is made.

The claim under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) has been issued more than 6 months after the grant of representation was first taken out, and therefore after the time limit in I(PFD)A 1975, s 4 has expired. The claim form should therefore have included an application for an extension of time under I(PFD)A 1975, s 4. (Although extension of time is in the gift of the

This Q&A considers whether the trustees of a property held for the benefit of a protected person can be replaced using a deed of retirement and appointment of trustees under the power in Trustee Act 1925, s 36, or whether the approval of the Court of Protection is required.

This Q&A considers whether it is possible to exclude the statutory power of reimbursement of trustee expenses found in section 31 of the Trustee Act 2000.

This Q&A considers whether a law firm which assumes the business of an insolvent firm can act as the co-executor of a Will in which the insolvent firm was named as co-executor.

Mini-summary: This Q&A considers what external consideration means for the purposes of section 142(3) of the Inheritance Tax Act 1984.

This Q&A considers whether, if the Deceased nominated a beneficiary under a pension scheme to receive a death in benefit lump sum after passing away. Is this benefit subject to section 8(1) of the Inheritance (Provision for Family and Dependants) Act 1975, and would it fall under the Deceased's net estate in accordance with this section (or not, as it is not payable to the personal representatives).

This Q&A considers the approach to interpreting words and phrases in a home-made Will.

This Q&A considers the variation of dispositions under a Will.

This Q&A considers the effect of a trustee disclaiming their role.

This Q&A considers the six-month deadline for making a claim under the Inheritance (Provision for Family and Dependants) Act 1975, where no grant of representation has been issued.

This Q&A considers whether a personal representative who questions the validity of the Will and believes the last Will to be invalid should accept or refuse probate and what other action can be taken, including lodging a caveat and commencing a probate claim.

This Q&A considers whether a power of appointment can still be exercised by the trustee where the trustee holds an incomplete copy of the trust deed but where evidence of the missing part is contained in a letter from the solicitor who prepared the trust deed.