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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 Probate content

Practice notes

IHT—residence nil rate band Q&As

This Practice Note aims to guide practitioners to Q&As and worked examples of the principles under which the inheritance tax (IHT) residence nil rate...

25th Sep

Practice notes

WIQS—post-grant administration

After the grant has been obtained, delays often occur and mistakes can be made. This should not happen and this list of matters can be followed to...

25th Sep

Practice notes

Introductory guide to IHT

FORTHCOMING CHANGE: Following the Inheritance Tax Review Call for evidence and Survey, which ran from 27 April and 8 June 2018, the Office of Tax...

25th Sep

Practice notes

Insolvent estates and bankrupt beneficiaries

Insolvent estatesAn estate is insolvent if, when realised, it will be insufficient to meet in full the debts and other liabilities to which it is...

25th Sep

Practice notes

Transition from personal representative to trustee

Definition of trustsTrusts may be created by:•Will•during the lifetime of the settlorA trust is created where one or more persons (the trustees) are...

25th Sep

Practice notes

Calculating the IHT charge on death

This Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s estate on death. For a broader...

25th Sep

Practice notes

WIQS—estate administration practice policies

During the progress of an estate administration process, there are a number of matters that are essential to the smooth running of that process. In...

25th Sep

Practice notes

Missing beneficiary

Breach of dutyA breach of duty may arise where the personal representatives (PRs) distribute an estate without taking into account the existence of a...

25th Sep

Practice notes

WIQS—core practice management standards

In order to be able to qualify for the WIQS 'kitemark', practices will have to satisfy, firstly and crucially, a number of core standards by adopting...

25th Sep

Practice notes

Wills and Inheritance Quality Scheme (WIQS)—principles

The Wills and Inheritance Quality Scheme is designed to produce, as stated by the Law Society, a quality standard for the production of Wills and the...

25th Sep

Practice notes

Beneficiaries' rights and remedies

The basic positionThe beneficiaries will want to know that the estate is being effectively administered by the personal representatives (PRs) and will...

25th Sep

Practice notes

Missing persons and presumption of death

The disappearance of a person does not automatically enable others to take control of that person's affairs or their property ownership. That can...

25th Sep

Practice notes

Taking instructions from Will clients

The Solicitors Regulation AuthorityThe Solicitors Regulation Authority's Handbook, which contains the new Solicitors Regulation Authority's Code of...

25th Sep

Practice notes

Entitlement under a Will

Date from which the Will speaksUnless there is a contrary intention in the Will, then as to:•property, the Will speaks and takes effect as if it had...

25th Sep

Practice notes

Payment of debts—solvent estate

Time for paymentPersonal representatives (PRs) have a duty to pay the deceased's debts with due diligence, having regard to the assets in their hands...

25th Sep

Practice notes

The effect of the issue of a grant

Need for a grantThe personal representatives (PRs) need a grant of probate or administration'>letters of administration to enable them to make title...

25th Sep

Practice notes

Estate accounts

Duty to keep estate accountsSection 25 of the Administration of Estates Act 1925 (AEA 1925) gives personal representatives (PRs) a duty to keep...

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

Practice notes

WIQS—general practice policies

There will be occasions when the client has a disability and the practice has to be in a position to ensure that it is able to ensure there is no...

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