Master the nuances of estate administration with our expert guidance. Efficiently handling the distribution of assets and addressing the intricacies of wills, intestacy rules, and inheritance tax demands specialist advice. Here, you’ll find comprehensive resources and up-to-date knowledge to ensure a seamless probate process, catering to all aspects of your client's needs.
Pensions analysis: In Reed v Revenue and Customs Commissioners, the First-tier Tribunal upheld an unauthorised payments charge arising from a pension...
This week’s edition of Private Client highlights includes: (1) Royal Holloway and Bedford New College v QLaw Legal Services Ltd which held that...
The Chartered Institute of Taxation (CIOT) has urged Financial Secretary to the Treasury, James Murray, to amend the Finance Act 2026 rules bringing...
This Q&A considers whether a prospective claimant under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975), specifically a...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
If a grant of probate is limited until the original Will or a more authentic copy be proved and is for the use and benefit of a person, limited until further representation, can a purchaser rely on a transfer executed by the executor named in the grant?A grant of probate granted under the
When lodging a claim to propound a Will in solemn form, should the statement as to testamentary documents specifically refer to earlier Wills which predate a marriage (even though revoked on the marriage) and should the whole Will file be annexed to the statement or just the Will itself?Grant of
What is the process for amending a Grant of Probate in England and Wales, specifically the gross and net values of the estate?As explained in commentary: Amendment of grant: Tristram and Coote's probate Practice [16.01], it may be necessary to amend a grant for various reasons, for example:•an error
Does the Probate Registry require the original signed PA15 or will they accept a copy? Alternatively, can a PA15 be signed electronically?HMRC accept a completed form IHT400 from or on behalf of personal representatives which has not been signed, so long as a statement is included to acknowledge
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