Heritage property, landed estates and farming families

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Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Administration actions—removal of personal representatives—practice and procedure

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate

Deeds

Under English law legally binding agreements can be made orally, in writing or by deed.This Practice Notice considers the circumstances in which a

Appointment, retirement and resignation of a director

BREXIT IMPACT: The information to be given when appointing a corporate director will be affected by Brexit. For further details, see Impact of Brexit

Practice notes

Application for a grant of representation

FORTHCOMING CHANGE: The Non-Contentious Probate (Amendment) Rules 2020, SI 2020/1059 amend the Non-Contentious Probate Rules 1987, SI 1987/2024 with...

13th Oct

Practice notes

Administration actions—removal of personal representatives—practice and procedure

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...

Produced in partnership with Mark Lindley of Boodle Hatfield LLP 9th Oct

Practice notes

Requirements for a valid Will

CORONAVIRUS (COVID-19): The formal requirement for a valid Will to be witnessed in the presence of two witnesses is to be relaxed (with retrospective...

9th Oct

Practice notes

Appointment of personal representatives

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...

9th Oct

Practice notes

The type of grant needed

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...

8th Oct

Practice notes

Practice and procedure—civil procedure—contentious trusts and estates

Coronavirus (Covid-19): For news and other resources to assist dispute resolution practitioners working in the civil courts to understand and stay...

26th Sep

Practice notes

Fast find key precedents—probate matter

Most of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will find that they are, in essence,...

26th Sep

Practice notes

Estate administration—foreign assets and domiciles

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...

26th Sep

Practice notes

Administration actions—applications during the course of estate administration

The major problem personal representatives (PRs) and/or beneficiaries encounter when faced with an actual or potential probate claim is how to, at the...

26th Sep

Practice notes

Introduction to Wills

Definition and purpose of a WillIn general terms, a Will is a document made in accordance with the formal requirements laid down by section 9 of the...

26th Sep

Practice notes

Removal, renunciation and retirement of personal representatives

The rights of a person appointed executor by a Will cease if they:•die without having taken out probate•fail to appear on being cited to take out...

26th Sep

Practice notes

Total intestacy

The intestacy rulesIf the deceased died intestate, Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to:•all the movable...

26th Sep

Practice notes

Executors, trustees and guardians—who are they?

ExecutorsAn executor is the person appointed by the Will to carry into effect its provisions and to administer the property of the testator. The...

26th Sep

Practice notes

Revocation of Will

Revocation of a WillA Will is revocable at any time during the testator's lifetime. A testator may not revoke their Will in any manner they choose: a...

25th Sep

Practice notes

Personal representatives—powers, duties and remuneration

Personal representatives' dutiesThe Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must:•collect and get in...

25th Sep

Practice notes

Payment of legacies

IdentificationThe personal representatives (PRs) must identify:•the beneficiary entitled•what each beneficiary is entitled to receive•the time at...

25th Sep

In-house

Most recent Heritage property, landed estates and farming families content

Practice notes

Agricultural property—land transactions

Letting of agricultural landAgricultural tenanciesThe Agricultural Tenancies Act 1995 (ATA 1995) introduced farm business tenancies (FBTs) to replace...

25th Sep

Practice notes

Manorial rights

Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that:•is former copyhold land, or•was...

25th Sep

Practice notes

Gifts of art to the nation

With the aim of encouraging lifetime philanthropic giving, the government introduced provisions in the Finance Act 2012 (FA 2012), whereby donors who...

25th Sep

Practice notes

Landed estates and diversification

With the current generic challenges by HMRC to inheritance tax (IHT) relief claims on landed estates and the Agriculture Bill, much care needs to be...

25th Sep

Practice notes

Grazing agreements

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which...

25th Sep

Practice notes

Agricultural tenancies—rights of succession

Statutory rights of succession in relation to an agricultural tenancy only exist if the Agricultural Holdings Act 1986 (AHA 1986) applies to that...

25th Sep

Practice notes

IHT—woodlands relief

Woodlands may attract one of three different types of relief from inheritance tax (IHT) depending on the nature of the land and timber...

25th Sep

Practice notes

Agricultural tenancies—identifying a tenancy of an agricultural holding

With some exceptions, the Agricultural Holdings Act 1986 (AHA 1986) applies only to agreements entered into before 1 September 1995. An agricultural...

25th Sep

Practice notes

Countryside Stewardship: the post-Brexit scheme

BackgroundThe Countryside Stewardship grant scheme was originally introduced as an agri-environment, forestry and woodland scheme operating as part of...

26th Sep

Brexit

Practice notes

IHT—business property relief

Business property relief (BPR) is an important relief for inheritance tax (IHT) purposes. The relief applies both to individuals and to trusts that...

26th Sep

Practice notes

IHT—agricultural property relief

Agricultural property relief (APR) was provided for from the outset when capital transfer tax was introduced by the Finance Act 1975. The nature of...

26th Sep

Practice notes

Strict settlements

What is a strict settlement?A strict settlement is a settlement of land falling under the Settled Land Act 1925 (SLA 1925).Some strict settlements are...

26th Sep

Practice notes

Trust and tax planning for landed estates

A landed estate typically consists of a holding of some hundreds or even thousands of acres of land, held by or for a family over the generations....

26th Sep

Practice notes

Heritage property—the conditional exemption

Coronavirus (COVID-19): HMRC has published guidance regarding the relaxation of rules requiring public access to conditionally exempt property during...

26th Sep

Practice notes

Acceptance in Lieu scheme and other heritage property reliefs

STOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance in Lieu cases where the 36% reduced rate of Inheritance Tax...

26th Sep

Practice notes

Agricultural property—agricultural support

STOP PRESS: The Agriculture Bill introduced on 16 January 2020 has set out how farmers and land managers in England will in the future be rewarded...

Produced in partnership with Ben Sharples and Caroline Baines of Michelmores LLP 26th Sep

Practice notes

Identifying a farm business tenancy

Farm business tenancies were introduced with effect from 1 September 1995 by the Agricultural Tenancies Act 1995 (ATA 1995). They mark a radical...

26th Sep

Practice notes

Profits à prendre

What is a profit à prendre?A profit à prendre is the right to take the products of natural growth from the land of another. Examples of profits...

26th Sep

Practice notes

Is the agreement a grazing licence or farm business tenancy?

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which...

26th Sep

Practice notes