Probate

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.

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Application for probate and letters of administration Cross-border estates Digital assets and cryptoassets Distribution of the estate Entitlement to the estate Estate administration Estates—income tax and CGT Estates—inheritance tax Fast find key precedents—probate matter Immediate steps following death Missing persons and presumption of death Personal representatives Pre-application matters Problems during the administration

Latest Private Client News

Question of the week: An interim distribution was made from a deceased's estate to A (30%), B (30%), and C (30%), and D (10%). A, B, and C now wish to keep the deceased's house, which may involve repayment of some or all of the interim distribution. B also wants to buy out C at the same time. A is the trustee of a discretionary trust. D consents to the proposal. What are the SDLT implications of the proposal? Are there any other tax consequences?

Question of the week: An interim distribution was made from a deceased's estate to A (30%), B (30%), and C (30%), and D (10%). A, B, and C now wish to keep the deceased's house, which may involve repayment of some or all of the interim distribution. B also wants to buy out C at the same time. A is the trustee of a discretionary trust. D consents to the proposal. What are the SDLT implications of the proposal? Are there any other tax consequences?

Upper Tribunal rules on application of purpose tests in the context of Transactions in Securities regime (Osmond and Allen v HMRC)

Upper Tribunal rules on application of purpose tests in the context of Transactions in Securities regime (Osmond and Allen v HMRC)

The following Tax news provides comprehensive and up to date legal information on Upper Tribunal rules on application of purpose tests in the context of Transactions in Securities regime (Osmond and Allen v HMRC)

The Supreme Court tweaks Etridge (Waller Edwards v One Savings Bank plc)

The Supreme Court tweaks Etridge (Waller Edwards v One Savings Bank plc)

The following Property Disputes news provides comprehensive and up to date legal information on The Supreme Court tweaks Etridge (Waller Edwards v One Savings Bank plc)

OSCR announces new trustee information requirements under Scottish charity law reforms

OSCR announces new trustee information requirements under Scottish charity law reforms

Featured Private Client content

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Protectors

Protectors

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 administration

Preparing the application form PA1P/PA1A for probate or letters of administration

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 liabilities

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

Loan agreement—individuals

Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
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2nd Jun
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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30th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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2nd Jun
tag iconIn-house
Practice notes

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...
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Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP
30th May
Practice notes

Assent of assets by personal representatives

Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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2nd Jun
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
30th May
Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes
2nd Jun
Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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2nd Jun
Practice notes

Trusts as a vehicle for holding company shares

Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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2nd Jun
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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30th May
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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30th May
Practice notes

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...
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2nd Jun
Practice notes

Source of income (and private client)

Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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2nd Jun
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Pete Murrin of Turcan Connell
30th May
tag iconScottish Law
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law
30th May
Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....
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Produced in partnership with Mourant Ozannes
30th May

Popular documents

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

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 representatives

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

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

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