The following Private Client practice note provides comprehensive and up to date legal information covering:
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the main issues arising for practitioners. Although adapted from some of our Q&As, the latest guidance and updates will be contained in this Practice Note. For guidance on the impact of coronavirus on other areas relevant to Private Client practitioners, see: Coronavirus (COVID-19) and Private Client—overview.
On 17 March 2020, the government published guidance about the emergency coronavirus legislation to tackle the urgent issues that arise as a result of coronavirus. One of the five key areas covered by the Coronavirus Act 2020 (CA 2020) is managing the death of a person with respect and dignity. The legislation is limited in its application to a two year period and provisions are being implemented at different stages. It includes modifications to the usual rules and regulations regarding the registration of a death and takes account of the fact that some families may be self-isolating or otherwise house-bound due to coronavirus, as well as the potential impact of the pandemic in terms of the capacity for registration and other arrangements to be made within the usual timeframe.
Following the introduction of the bill
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Multilateral Trading Facilities (MTFs)BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will
The Standard Conditions of Sale (SCS), currently in their 5th edition (2018 revision), are a set of standard conditions which are commonly incorporated into contracts for the sale of residential property. The Standard Commercial Property Conditions (Third Edition—2018 Revision) (SCPC) are used for
Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006).Why amend the articles?There are many different reasons why a company may want, or be required, to amend its
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