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The Charity Commission has announced that the Charities Statement of Recommended Practice (SORP) making body has published a helpsheet on the new...
This week’s edition of Private Client highlights includes: (1) the Court of Protection directs the Office of the Public Guardian to cancel three LPA...
The Internal Revenue Service (IRS) has highlighted its partnership with HMRC in establishing HMRC’s Strengthened Reward Scheme, which launched in...
This query refers to whether it is possible to impose a deadline on a beneficiary to decide whether to disclaim a gift where their delay is...
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
Personal representatives—authority prior to grant of representationExecutorsGeneralAn executor is a person appointed by the testator, usually by their Will or codicil, to:•administer their property, and•carry into effect the provisions of the WillThe office of executor derives from the testator’s
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