Ward Hadaway

This Q&A looks at the inheritance tax implications where a property interest passes to charities under a Will after beneficiaries of a life interest in the property have died.

This Q&A looks at whether one of two shares fail due to the presumption that a beneficiary who is named twice will only receive one gift.

This Q&A considers what steps might be taken to locate a missing executor or ascertain whether they have died.

This Q&A considers what steps might be taken to locate a missing executor or ascertain whether they have died.

This Q&A considers if the attorney’s date of birth is incorrect, but all other information is correct, is a registered lasting power of attorney still valid? If not valid, can it be amended?

This Q&A looks at the rules relating to the appointment of executors under the Law of England and Wales.

This Q&A considers whether, once estate assets have been transferred to a beneficiary, a transfer by them to another beneficiary would be subject to stamp duty and any other relevant taxes.

This Q&A looks at the Inheritance Tax Business Property Relief (BPR) position for A in relation to the land occupied by the company occupying it, the shares in the company owned by A and generally.

This Q&A considers the test which applies for determining whether someone is ‘incapable of administering their property or managing their affairs’ for the purposes of establishing whether a beneficiary suffering from a mental disorder would qualify as disabled for tax purposes.

This Q&A looks at the structure of a pilot trust and how this may affect when the token consideration cannot be proven to have been deposited.

This Q&A looks at what can be done if one of the executors cannot be traced before a grant of probate is obtained and a third party is in possession of the original Will and also what can be done to obtain the grant by the son.