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GLOSSARY

Grant pendente lite definition

Published by a LexisNexis Wills & Probate expert

What does Grant pendente lite mean?

Where a probate claim is begun, but before it is concluded, a grant pendente lite can be made pending determination of the claim.

Such a grant is commonly used to ensure that the assets of the estate are preserved, for example taking steps to repair a dilapidated house.

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Application for a grant of representation

STOP PRESS: From 18 January 2024, customers applying for probate in England and Wales no longer need to complete an IHT421 probate summary to submit with the IHT400 account.  Under a new procedure, HMRC now sends a letter to the PRs or their agent confirming receipt and processing of the IHT400 and provides a unique code and the details of the estate values which are needed to make a probate application to HMCTS Probate. According to HMRC’s Trusts and Estates Newsletter (March 2024), the procedure remains unchanged in Scotland and Northern Ireland. For more information, see: LNB News 18/01/2024 9, HMRC Agent update issue 116 (17 January 2024) and HMRC Trusts and Estates Newsletter (March 2024).FORTHCOMING CHANGE: Abolition of non-dom regime and introduction of residence-based IHT regime.At Autumn Budget 2024 on 30 October 2024, the Labour government confirmed that it will proceed with plans of the former Conservative administration to abolish the remittance basis of taxation and replace it with a residence-based regime, to commence on 6 April 2025. The...

Jurisdiction in probate matters

Role of the courtThe High Court has jurisdiction in relation to probates and letters of administration, in particular all contentious and non-contentious jurisdiction relating to:•testamentary causes and matters•the grant, amendment or revocation of probates and letters of administration, and•the real and personal estates of deceased personsProbate jurisdictionThe probate jurisdiction of the High Court is divided between the Family Division and the Chancery Division (and county court).The Family Division deals with non-contentious or common form probate business and the Chancery Division deals with contentious or solemn form probate business. See Practice Note: What are common and solemn form probate?Probate jurisdiction—Family DivisionThere are three main issues:•whether a document is admissible to probate•who is entitled to a grant of representation•whether a grant already made should be revokedRight of interpretation—Family DivisionTo grant representation the Family Division may consider the terms of testamentary documents to determine a point of construction but is not bound to do so. Instead, it may use its discretionary power to make a grant to a suitable person, leaving the question...

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