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.
This week’s edition of Private Client highlights includes: (1) Braithwaite v Sir Benjamin Slade, Bt, concerning the construction of a trust deed and...
The Charity Commission has issued guidance for trustees in England and Wales on making grants to charities and other organisations. The guidance...
This Q&A looks at the inheritance tax reporting position where a deceased gifted property to their children several years ago but continued to live in...
The Office of the Public Guardian (OPG) has published guidance in the form of the Deprivation of Liberty Safeguards (DoLS) Code of Practice for...
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 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
Removal, renunciation and retirement of personal representativesThe rights of an executor may come to an end due to their own actions or those of the court.The rights of a person appointed as executor by a testator’s Will cease if they:•die without having taken out a grant of probate•fail to appear
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
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
0330 161 1234