Application for probate and letters of administration

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Pension body eyes easing retirement plans transfer process

The following Private Client news provides comprehensive and up to date legal information on Pension body eyes easing retirement plans transfer process

FTT allows unilateral credit for US withholding tax when treaty relief did not apply (Aozora GMAC Investments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT allows unilateral credit for US withholding tax when treaty relief did not apply (Aozora GMAC Investments v HMRC)

Banks v Goodfellow remains good law and has not been superseded by the Mental Capacity Act 2005 (Clitheroe, Re Probate)

The following Private Client news provides comprehensive and up to date legal information on Banks v Goodfellow remains good law and has not been superseded by the Mental Capacity Act 2005 (Clitheroe, Re Probate)

Construction and rectification of Wills (Eade v Hogg)

The following Private Client news provides comprehensive and up to date legal information on Construction and rectification of Wills (Eade v Hogg)

Featured Private Client content

Creation of trusts in Scotland

Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...

UK taxation of offshore trusts—inheritance tax

An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...

Liferent trusts—Scotland

Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...

Partial deed of revocation of lasting power of attorney

This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...

Practice notes

Situs of assets for succession and IHT

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...

9th Nov

Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...

9th Nov

Practice notes

Termination of trusts—beneficiaries

Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...

9th Nov

Practice notes

Termination of trusts—methods of termination

Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...

9th Nov

Practice notes

Trustees—power of advancement

Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...

9th Nov

Practice notes

Trust disputes—court jurisdiction and procedure

Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...

9th Nov

Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...

Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan

Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...

Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan

Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan

Practice notes

What is an offshore trust?

A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...

Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan

Practice notes

Trust disputes—sham trusts

The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...

9th Nov

Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...

9th Nov

Practice notes

Lifetime gifts

A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...

9th Nov

Practice notes

Nature and classification of trusts—the three certainties

CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...

9th Nov

Practice notes

Creation of trusts—blind trusts

What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...

Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan

Practice notes

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...

9th Nov

Most recent Application for probate and letters of administration content

Practice notes

IHT—deduction of liabilities

FORTHCOMING CHANGE: As announced at Budget 2018, draft legislation to be included in Finance Bill 2019–20 was published on 11 July 2019 and includes a...

4th May

Practice notes

IHT—valuation principles and particular types of property

The need to value the estateWhen an individual dies they are considered to have made a 'transfer of value' equal to the value of their estate...

Produced in partnership with Ailsa Moorhouse of Penningtons Manches Cooper 28th Apr

Q&As

The deceased held all of their assets (worth between £6m and £8m) jointly with their spouse and so the entire estate passes by survivorship to the surviving spouse with no inheritance tax (IHT) payable due to the spouse exemption and no grant of probate required. Is an IHT account on form IHT400 still required in these circumstances?

The brief answer to the question is yes, an IHT400 must be completed despite the fact that all of the assets in the deceased’s estate passed by...

19th Apr

Q&As

In circumstances where the Will of a foreign domiciled national is restricted to immovable assets (land) they have in England, would a grant only be effective in respect of those immovable assets or could it include movable assets (bank account) in England?

The executors under the Will have power to deal with the English land. They have been given no authority to deal with the English bank account, which...

Produced in partnership with James Brockhurst of Gowling WLG 19th Apr

Q&As

When applying for a grant as the attorneys under a registered enduring power of attorney for a beneficiary under an intestacy, what is the procedure to give the notice of the intended application for probate to the Court of Protection? Is there a particular form to use? If there is another beneficiary of equal entitlement to the beneficiary who lacks capacity but who does not wish to take the grant at this stage, do they have to renounce or can they be cleared off in another way?

Under the Non-contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 31, a person entitled to a grant of probate or administration may appoint an...

Produced in partnership with Helen Galley of XXIV Old Buildings 16th Apr

Practice notes

Applications for letters of administration with Will annexed

When a grant of administration'>letters of administration with Will annexed will be madeA grant of letters of administration with Will annexed is made...

9th Apr

Practice notes

Will errors—affidavit evidence

Affidavit evidenceUsually the information contained in application form PA1P or PA1A or the online application (formerly a separate statement of...

9th Apr

Practice notes

Non-Contentious Probate Fees

On 22 April 2014, the fees for non-contentious probate applications as set out in the table in Schedule 1 to the Non-Contentious Probate Fees Order...

9th Apr

Practice notes

Applications for letters of administration with Will annexed—residuary beneficiaries

Where an executor is not able to take out a grant of probate to the testator’s Will, there is a strict order of priority of substitutes who can do...

9th Apr

Practice notes

Funding inheritance tax

Sources of fundsMake arrangements for funding inheritance tax (IHT) early so that funds are available as soon as the grant is ready to be...

9th Apr

Practice notes

IHT—nil rate band (NRB) and transferable NRB

Nil rate band (NRB) and transferable nil rate band (TNRB)Each person's estate is exempt from inheritance tax (IHT) up to a certain threshold, called...

Produced in partnership with Lucy Edwards of Penningtons Manches LLP and now maintained by Lexis®PSL 9th Apr

Precedents

Letter to client advising application papers lodged at HMCTS Probate

[name of client][address of client][insert date]Dear [name of client]Estate of [name of deceased] ...

8th Apr

Precedents

Letter submitting postal application for grant of probate or letters of administration

[Relevant district Probate Office.][enter date]Dear RegistrarThe late [name of deceased]Inheritance Tax reference number: [enter IHT reference...

6th Apr

Precedents

Letter to Probate Registry with draft application wording for settling

STOP PRESS: This Precedent has been updated in light of the introduction of application forms PA1P and PA1A for practitioners applying for probate or...

6th Apr

Q&As

Is it possible to reseal a Dutch grant of probate in the UK?

It is only possible to reseal probate documents that have been issued by a jurisdiction which falls within t...

1st Apr

Q&As

The tenant under a Landlord and Tenant Act 1954 protected business tenancy has passed away. The lease does not refer to successors-in-title and cannot be assigned. What is the position with the lease? Does it vest in the personal representatives or is there an argument that it comes to an end on the death of the tenant?

A lease does not, as a general rule, terminate upon the death of the tenant. Section 1 of the Administration of Estates Act 1925 (AEA 1925) provides...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 31st Mar

Practice notes

Estates—IHT returns and tax compliance

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...

25th Mar

Practice notes

Application for a grant of representation

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...

24th Mar

Practice notes