Immediate steps following death

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Practice notes
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...
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9th Nov
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
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...
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9th Nov

Most recent Immediate steps following death content

Practice notes
Is there a Will?The first step will be to search the deceased’s house and papers for either the Will, a copy or correspondence referring to the...
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30th Apr
Practice notes
The personal representatives (PRs) of a deceased estate must identify:•all the assets in the estate, and•any liabilities in the estateThe PRs should...
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9th Apr
Practice notes
The Solicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) Code of Conduct (the Code) current version came into effect from 25...
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9th Apr
Practice notes
Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...
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9th Apr
Practice notes
Personal representatives (PRs) have extensive powers to administer the deceased’s estate.Securing the assetsThe PRs' overriding duty in undertaking...
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9th Apr
Practice notes
The Solicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) Code of Conduct (the Code) current version came into effect from 25...
Read More >
9th Apr
Practice notes
Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...
Read More >
9th Apr
Precedents
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...
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6th Apr
Precedents
Beneficiary details in the Estate of the late [name of deceased]Name of BeneficiaryAddress of BeneficiaryRelationship to [name of deceased]...
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6th Apr
Precedents
Client:Fee-earner:Matter:Reviewer:Matter Number:Date:File opening:YesNoN/ACorrection/action pointsIs client clearly identified?Appropriate checklists...
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6th Apr
Practice notes
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers or guidance on some of the...
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24th Mar
Precedents
Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...
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11th Mar
Precedents
[enter name of newspaper][enter address of newspaper]The late [name of deceased]Dear [insert organisation name]We enclose:...
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5th Mar
Practice notes
Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...
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5th Mar
Practice notes
The disappearance of a person does not automatically enable others to take control of that person's affairs or their property ownership. That can...
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5th Mar
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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Produced in partnership with Jonathan Edwards of Radcliffe Chambers 26th Feb
Q&As
The Presumption of Death Act 2013 (PDA 2013) is due to come into force on 1 October 2014 under the Presumption of Death Act 2013 (Commencement and...
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24th Feb
Q&As
The authority of the executors appointed in the deceased’s Will arises on the death of the testator. Consequently, the executors are entitled to call...
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15th Feb

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