Administration actions

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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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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
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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9th Nov
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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9th Nov
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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9th Nov
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 12th Jan
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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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
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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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
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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9th Nov
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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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
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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9th Nov
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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9th Nov
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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9th Nov
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 12th Jan
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 12th Jan
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Administration actions content

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 9th Apr
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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Produced in partnership with Mark Lindley of Boodle Hatfield LLP 9th Apr
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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9th Apr
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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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes 9th Apr
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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9th Apr
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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9th Apr
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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Produced in partnership with Jessica Stafford of Charles Russell Speechlys LLP 9th Apr
Q&As
Beneficiaries in occupationIt is quite common for a beneficiary to occupy the deceased’s property. This can occur in two situations. The first is, as...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 16th Mar
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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Produced in partnership with Jonathan Edwards of Radcliffe Chambers 26th Feb
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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24th Feb
Q&As
Where a person dies, all of their real estate devolves by operation of law on the personal representatives (PRs) of the deceased. By section 9 of the...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 15th Feb
Q&As
A potential claim does not generally become extinguished by the death of the prospective claimant; it is open for it to be brought, or continued, by...
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15th Feb
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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15th Feb
Q&As
The general rule is that contractual obligations that a person enters into will subsist after their death, although this will depend on the specific...
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15th Feb
Q&As
For the purpose of this Q&A, we have assumed that:•the child of the deceased is not a minor•a grant of administration'>letters of administration has...
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Produced in partnership with Helen Galley of XXIV Old Buildings 15th Feb
Q&As
It is assumed for the purposes of answering this Q&A that the alleged injury occurred prior to the deceased’s death.The definition of a ‘Sole Trader’...
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15th Feb

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