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) Stock v Neal, where the court held that royalties were held as capital, not income,...
HMRC has published a General Anti-Abuse Rule (GAAR) Advisory Panel opinion, dated 30 January 2026, addressing inheritance tax (IHT) arrangements...
Q&A considers whether further 100% relievable agricultural or business property can be added by the same settlor to a pre‑30 October 2024 trust on or...
Tax analysis: In Elborne and others v HMRC, the Court of Appeal held that a 2003 inheritance tax (IHT) home loan scheme succeeded because the...
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
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
What is the procedure for applying for a limited grant of probate?Where the deceased’s estate is solvent, section 113 of the Senior Courts Act 1981 provides that the court may grant probate or administration in respect of any part of the estate, limited in any way the court thinks fit. There are a
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