Probate (non-contentious)

Probate (non-contentious) guidance:

[insert name of beneficiary] [insert address of beneficiary] [insert date] Dear [insert name of beneficiary] The late [insert name of deceased] Further to [our OR my]...

Precedents

In administering the assets of an estate, there are some assets and liabilities that can be easily overlooked and apart from checking whether these exists the personal...

Practice Note

Foreign estates Personal representatives (PRs) will come across foreign estates in the context of foreign located assets, foreign-located deceased (in the sense of...

Practice Note

This Practice Note covers, in the main, applications made by a practitioner by post. It is possible for legal professionals (as well as lay persons) to make an...

Practice Note

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note

The calculation and apportionment of inheritance tax (IHT) due on death can be complex, especially taking account of trust interests, chargeable lifetime transfers, the...

Practice Note

Ascertainment of residue Once the legacies have been paid, the personal representatives (PRs) can establish the amount available for distribution to the residuary...

Practice Note

Assent by personal representative Personal representatives (PRs) can transfer assets to beneficiaries in any way appropriate for the lifetime transfer of such property....

Practice Note

The need for a grant The production of a grant of probate or letters of administration is usually necessary to establish the right to recover or receive any part of the...

Practice Note

The estate of the late [name of deceased] [[I OR We] [enter name(s) of personal representatives] confirm that as [the personal representative OR the personal...

Precedents

The basic position The beneficiaries will want to know that the estate is being effectively administered by the personal representatives (PRs) and will be concerned to...

Practice Note

This Practice Note is based on material originally produced by Tolley This Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an...

Practice Note

CGT position on an individual’s death The rules dealing with capital gains tax (CGT) on death provide that: • assets that the deceased was competent to dispose of are...

Practice Note

FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April and 1 June 2019 on proposals to curtail capital gains tax...

Practice Note

This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the main issues arising for...

Practice Note

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note

Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, has authorised District Probate registrars to allow...

Practice Note

Digital assets survive incapacity or death. Anyone who owns a digital device or has an online account should have a plan for dealing with that asset, whatever their age....

Practice Note

[insert name of beneficiary] [insert address of beneficiary] [insert date] Dear [insert name of beneficiary] The late [name of deceased] Further to [our OR my] letter of...

Precedents

The intestacy rules If the deceased died totally or partially intestate, Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to: • all the movable...

Practice Note

Deceased domiciled outside England and Wales A grant issued in England and Wales will be necessary to administer those assets if the deceased died domiciled outside this...

Practice Note

Date from which the Will speaks Unless there is a contrary intention in the Will, then as to: • property, the Will speaks and takes effect as if it had been executed...

Practice Note

Duty to keep estate accounts Section 25 of the Administration of Estates Act 1925 (AEA 1925) gives personal representatives (PRs) a duty to keep accounts of the...

Practice Note

English law distinguishes between the law governing the administration of a deceased's estate and that governing succession to the estate. In most civil law jurisdictions...

Practice Note

STOP PRESS: With effect from 6 April 2020, all disposals of UK residential property by UK residents which result in a CGT liability must be notified to HMRC within 30...

Practice Note

Is a tax return required? Personal representatives (PRs) have a duty to report to HMRC any untaxed income received during the period of administration and any capital...

Practice Note
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