Navigating disputes in trusts and estates demands precision and expertise. This topic provides valuable insights and practical guidance tailored for legal professionals. Understand the complexities of contentious issues and equip yourself with strategies to manage and resolve conflicts effectively within this specialised field.
Private Client analysis: This decision addresses whether a trust that was valid when created can later become invalid through supervening...
This week’s edition of Private Client highlights includes: (1) analysis of the Court of Appeal decision in Cowles v Gardner, which clarifies the...
Private Client analysis: The First-tier Tribunal (Tax Chamber) dismissed the Appellant’s appeal against an issued inheritance tax determination. The...
HMRC has confirmed that it will stop processing old versions of Inheritance Tax 100 (IHT100) forms after 31 August 2026. Practitioners submitting...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Probate actions—citationsA citation is issued under the seal of the Principal Registry of the Family Division or a district probate registry. It contains the reason for its issue and the interest of the party extracting it (the citor). The citation calls upon the party cited (the citee) to enter an
Where an executor has requested a copy of the Will file from the deceased's solicitor are they entitled to hold back attendance notes, particularly where those attendance notes record the instructions given for the Will?Entitlement to the WillThe executors named in the last Will of the deceased are
What action can an executor take where beneficiaries have been overpaid due to a miscalculation and where monies are now required to settle a liability?Where, due to a miscalculation, a beneficiary has been overpaid and the executors need money in order to pay liabilities of the estate, the
Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to administer a deceased’s estate intermeddles in the estate. By performing these duties, the individual holds themselves out to be a PR and is deemed to have
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