Entitlement to the estate

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Latest Private Client News

HMRC settles US$1bn General Electric tax fraud lawsuit

The following Private Client news provides comprehensive and up to date legal information on HMRC settles US$1bn General Electric tax fraud lawsuit

Private Client weekly highlights—16 September 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—16 September 2021

Whose fraud is it anyway? The effect of forgery and the defence of illegality on equitable property interests (Victus (2) v Munroe; Benjamin v Victus (1))

The following Dispute Resolution news provides comprehensive and up to date legal information on Whose fraud is it anyway? The effect of forgery and the defence of illegality on equitable property interests (Victus (2) v Munroe; Benjamin v Victus (1))

FTT rules on validity of discovery assessments (GC Field & Sons Ltd v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT rules on validity of discovery assessments (GC Field & Sons Ltd v HMRC)

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

Beddoe applications

Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...

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...

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...

Precedents

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...

19th May

Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...

19th May

Practice notes

Trustees—statutory powers of trustees

Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...

19th May

Q&As

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...

19th May

Practice notes

Creation of trusts—blind trusts

Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...

Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May

Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...

19th May

Practice notes

Relief for income tax losses

Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...

19th May

Practice notes

Assessment for residential accommodation

Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...

19th May

Q&As

Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?

Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May

Practice notes

Capacity to litigate

Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...

19th May

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...

19th May

Practice notes

Costs and expenses in the Court of Protection

Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...

19th May

Practice notes

Acceptance in Lieu scheme and other heritage property reliefs

Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...

19th May

Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...

19th May

Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...

19th May

Practice notes

Trust disputes—court jurisdiction and procedure

Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...

19th May

Most recent Entitlement to the estate content

Q&As

The sole legal owner of a property and their spouse occupy it as their main residence and the owner of the legal title and the spouse die (in that order) and both intestate, would letters of administration or any additional documentation be required to sell the property or assent it to the persons entitled under the statutory intestacy rules?

The sole legal owner of a property and their spouse occupy it as their main residence and the owner of the legal title and the spouse die (in that...

3rd Sep

Q&As

The deceased died intestate and left no spouse, children, father or mother. The estate is therefore held primarily for the siblings. The deceased had three brothers—X, Y and Z. The three brothers all predeceased the deceased, X and Y had children that survived the deceased and Z had children that predeceased the deceased, but Z’s children left children of their own. Would X’s children, Y’s children and Z grandchildren benefit following the per stirpes rule?

The deceased died intestate and left no spouse, children, father or mother. The estate is therefore held primarily for the siblings. The deceased had...

3rd Sep

Q&As

If a person dies intestate and the two beneficiaries are siblings of the intestate, if one of the siblings disclaims their share, does the remaining sibling receive all of the estate or would it pass via the ‘statutory trusts’ to the children of the disclaiming sibling?

If a person dies intestate and the two beneficiaries are siblings of the intestate, if one of the siblings disclaims their share, does the remaining...

3rd Sep

Q&As

Where every gift, whether specific or residuary, made in a valid Will, fails, does this cause the estate to fall within the meaning of ‘wholly intestate’ within the Non-Contentious Probate Rules 1987, SI 1987/2024, r 22?

Where every gift, whether specific or residuary, made in a valid Will, fails, does this cause the estate to fall within the meaning of ‘wholly...

3rd Sep

Q&As

An individual dies intestate with no surviving spouse, issue, parent, sibling, grandparent, aunts or uncles, but does have cousins. The deceased’s father’s brother married the deceased’s mother’s sister. Is their child who survives the deceased entitled to a double share of the estate given parentage?

An individual dies intestate with no surviving spouse, issue, parent, sibling, grandparent, aunts or uncles, but does have cousins. The deceased’s...

3rd Sep

Q&As

Where property is held on the statutory trusts for the issue of an intestate, do the issue take as tenants in common or as joint tenants?

Where property is held on the statutory trusts for the issue of an intestate, do the issue take as tenants in common or as joint tenants?Where a...

3rd Sep

Q&As

The deceased died intestate leaving mother and siblings alive at the time of death. The deceased had no children and had never married. Six weeks later, the deceased’s mother also died, leaving a Will. The mother’s death came before letters of administration were granted. Does the deceased’s estate pass to the mother’s estate and is then dealt with in accordance with mother’s Will?

The deceased died intestate leaving mother and siblings alive at the time of death. The deceased had no children and had never married. Six weeks...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 3rd Sep

Q&As

A deceased died intestate, leaving a widow and two children. The assets of the estate far exceed £250,000, meaning that the assets would be held in trust for the children under the laws of intestacy. The deceased had shares which qualify for BPR. Is it possible for the administrators to apply the power of appropriation and gift the BPR shares to the children so as to reduce the value of other assets that will be subject to IHT?

A deceased died intestate, leaving a widow and two children. The assets of the estate far exceed £250,000, meaning that the assets would be held in...

3rd Sep

Q&As

Can an adult child domiciled outside of the UK (who is not a British citizen) still inherit from their parent’s UK estate under the rules of intestacy?

Can an adult child domiciled outside of the UK (who is not a British citizen) still inherit from their parent’s UK estate under the rules of...

3rd Sep

Q&As

On an intestacy, the estate falls to be divided between the aunts and uncles of the deceased. Where the aunts and uncles have predeceased the intestate leaving children (cousins of the intestate), does the share of a predeceased cousin pass to their issue or does it fall to be divided between the surviving cousins?

On an intestacy, the estate falls to be divided between the aunts and uncles of the deceased. Where the aunts and uncles have predeceased the...

3rd Sep

Q&As

If a Will has not been witnessed and is therefore invalid on the face of it, is there anything that can be done to make the Will valid so it can be proved? Is there anything that can be done to override the rules of intestacy?

If a Will has not been witnessed and is therefore invalid on the face of it, is there anything that can be done to make the Will valid so it can be...

3rd Sep

Q&As

Where an intestacy arises as a result of the operation of section 15 of the Wills Act 1837 because the beneficiary’s husband attested the Will of the beneficiary’s parent, can the child (beneficiary) still inherit under the intestacy rules?

Where an intestacy arises as a result of the operation of section 15 of the Wills Act 1837 because the beneficiary’s husband attested the Will of the...

3rd Sep

Q&As

What is authority for the rule that an adopted child has no entitlement to inherit the estate of their intestate birth parent?

What is authority for the rule that an adopted child has no entitlement to inherit the estate of their intestate birth parent?Our Practice Note:...

3rd Sep

Q&As

Can an intestacy be varied?

Can an intestacy be varied?We have not commented on the tax consequences of any rearrangement.A total intestacy occurs when none of the deceased’s...

3rd Sep

Q&As

Can an application be made to prevent a father benefitting under the intestacy rules where there has been no contact for a number of years prior to death?

Can an application be made to prevent a father benefitting under the intestacy rules where there has been no contact for a number of years prior to...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk 3rd Sep

Practice notes

Total intestacy

Total intestacyThe intestacy rulesA total intestacy occurs when all of the deceased's property is undisposed of because:•the deceased did not make a...

3rd Sep

Practice notes

Entitlement on intestacy —Q&As

Entitlement on intestacy —Q&AsPractice Note: Entitlement on intestacy contains guidance on who is entitled to inherit on an intestacy. See also...

3rd Sep

Practice notes

The meaning of ‘children’ in Private Client

The meaning of ‘children’ in Private ClientThe meaning of words commonly found in Private Client drafting and legislation which are intended to refer...

3rd Sep

Q&As

If the beneficiaries of an intestate estate wish to prepare a deed of variation. Do all of the statutory beneficiaries have to sign the same deed of variation. Or can they sign separate documents?

If the beneficiaries of an intestate estate wish to prepare a deed of variation. Do all of the statutory beneficiaries have to sign the same deed of...

3rd Sep

Practice notes

Entitlement on intestacy

Entitlement on intestacyThe intestacy rulesIf the deceased died totally or partially intestate, either because they did not leave a valid or effective...

24th Aug

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Entitlement to the estate

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Latest Private Client News

HMRC settles US$1bn General Electric tax fraud lawsuit

Private Client weekly highlights—16 September 2021

Whose fraud is it anyway? The effect of forgery and the defence of illegality on equitable property interests (Victus (2) v Munroe; Benjamin v Victus (1))

FTT rules on validity of discovery assessments (GC Field & Sons Ltd v HMRC)

Featured Private Client content

Notaries and notarisation—notarisation

Beddoe applications

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

Trustees—removal of trustees

Most recent Entitlement to the estate content

Popular documents

European Insurance and Occupational Pensions Authority (EIOPA)

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