Practice notes

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Practice notes
Fast find key precedents—probate matterMost of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will...
23rd Jul
Practice notes
Will drafting protocols—WIQS, SRA and STEPThe Law Society’s Wills and Inheritance Quality Scheme (WIQS)The Law Society Wills and Inheritance Quality...
23rd Jul
Practice notes
WIQS—estate administration protocolsThe Law Society Wills and Inheritance Quality Scheme (WIQS) was launched in 2013 and operates through a series of...
23rd Jul
Practice notes
Coronavirus (COVID-19)—WillsThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance...
20th Jul
Practice notes
Taking instructions from Will clientsThe Solicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) Code of Conduct (the Code) current...
19th Jul
Practice notes
Will drafting—client careThe preparation of a Will may be one of the most significant services that a practitioner will perform for their client. In...
19th Jul
Practice notes
Making a WillCORONAVIRUS (COVID-19): The formal requirement for a valid Will to be witnessed in the presence of two witnesses is to be relaxed (with...
Produced in partnership with Keith Bruce-Smith and Katie Walsh of Sinclair Gibson LLP 16th Jul
Practice notes
Personal representatives and trustees—power of appropriationAppropriation is a process by which a personal representative (PR) or a trustee uses a...
15th Jul
Practice notes
Contents of Wills—executors, trustees and guardiansThere are certain rules to consider when advising a testator on who to appoint as executors of...
13th Jul
Practice notes
Funding inheritance taxSources of fundsPractitioners should advise the personal representatives (PRs) to make arrangements for funding inheritance tax...
12th Jul
Practice notes
Death abroadCoronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the...
8th Jul
Practice notes
Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
8th Jul
Practice notes
The effect of the issue of a grantNeed for a grantThe personal representatives (PRs) of a deceased individual’s estate generally need to obtain a...
7th Jul
Practice notes
Ascertainment of residueThe residuary estateSection 33 of the Administration of Estates Act 1925 (AEA 1925) defines the residuary estate as the...
7th Jul
Practice notes
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
7th Jul
Practice notes
Administration actions—personal representatives bringing and defending proceedings Q&AsThis Practice Note aims to guide practitioners to Q&As and...
6th Jul
Practice notes
Conditional and dependent relative revocation of WillsIf a testator revokes the Will and that revocation is shown to be subject to a condition, the...
6th Jul
Practice notes
IHT—residence nil rate bandThis Practice Note introduces the residence nil rate band (RNRB), which is also known as the additional threshold,...
2nd Jul
Practice notes
Practice and procedure—mediation—contentious trusts and estatesMediation has grown in use as a form of alternative dispute resolution (ADR) in the UK...
Produced in partnership with James Davies of New Square Chambers 29th Jun
Practice notes
Variation of Will or intestacy after deathVariations and other post-death rearrangementsAlthough the terms of a testator’s Will or the provisions...
28th Jun

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