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This week’s edition of Private Client highlights includes: (1) probate application and related fees have increased with effect from 13 July 2026; (2)...
This Q&A considers whether, if a partner in a farming partnership gifts a share in the partnership and subsequently has an overdrawn partnership...
The Department of Health and Social Care, Department for Business and Trade, Department for Education, and Department for Work and Pensions have...
Tax analysis: On Legislation Day, 13 July 2026, the government published draft provisions for inclusion in Finance Bill 2027 (FB 2027, also known as...
Predatory MarriageWhat is a predatory marriage?The practice of targeting and marrying a vulnerable person who is often older to gain control of their property and assets upon death. It involves grooming the person and influencing them so that they make a decision to marry, that they may not even
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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