Administration actions

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Practice notes
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 14th Oct
Practice notes
Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
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Produced in partnership with Peter Murrin of Turcan Connell 13th Oct
Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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26th Sep
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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26th Sep
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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26th Sep
Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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26th Sep
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 26th Sep
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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25th Sep
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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25th Sep
Practice notes
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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25th Sep
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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25th Sep
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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25th Sep
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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25th Sep
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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25th Sep
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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25th Sep
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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25th Sep

Most recent Administration actions content

Practice notes
This Practice Note covers the purpose and procedure of section 41 of the Trustee Act 1925 (TA 1925), which confers jurisdiction on the court to...
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25th Sep
Practice notes
The nature of disputes as to lifetime dispositionsParticularly where an estate appears to be smaller than anticipated, personal representatives (PRs)...
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Produced in partnership with Emma Holland of Stewarts Law 25th Sep
Practice notes
Most administrations take a little while to complete. In the course of that administration the personal representatives (PRs) will engage in a number...
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25th Sep
Practice notes
During the lifetime of the testator they will enter in obligations in respect of contracts, covenants, debts, duties etc. Generally these obligations...
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26th Sep
Practice notes
The major problem personal representatives (PRs) and/or beneficiaries encounter when faced with an actual or potential probate claim is how to, at the...
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26th Sep
Practice notes
What is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to administer a deceased’s estate...
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27th Sep
Q&As
Practice Note: Probate actions—citations explains that where an executor is appointed by a deceased testator and that executor refuses to administer...
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Produced in partnership with Graham Stott of 3 PB Barristers 28th Sep
Q&As
Joint and several liability of executorsA testator may appoint a sole executor or alternatively two or more executors to act jointly. Probate will not...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 28th Sep
Q&As
Wrongful distribution of an estateThe starting point is that a personal representative has power to assent the deceased’s real and personal interest...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 28th Sep
Q&As
Proceedings under the Administration of Justice Act 1985 (AJA 1985), section 50 are brought in the Chancery Division by a beneficiary or personal...
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28th Sep
Q&As
If a grant has been obtained, then the executor is primarily liable for the debts of the deceased due from the estate up to the date of the grant (at...
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28th Sep
Q&As
Intermeddling is where a person carries out acts in a deceased’s estate that show the intention of assuming the role of personal representative. Once...
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28th Sep
Q&As
DutyThe Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must collect and get in the deceased’s estate and...
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28th Sep
Q&As
Estate information generallyAn executor/personal representative (PR) has a duty to account to the court.A residuary beneficiary is entitled to request...
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Produced in partnership with Adam Draper of Shoosmiths 28th Sep
Q&As
Referencing a deceased party on a claim formWhere the claimant is deceased and there is a grant of representation, the claimant will still be the...
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28th Sep
Q&As
Who is entitled to administer the intestate wife’s estate?A grant of administration is required where the deceased died intestate. The order of...
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28th Sep

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