Immediate steps following death

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Banks v Goodfellow remains good law and has not been superseded by the Mental Capacity Act 2005 (Clitheroe, Re Probate)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news provides comprehensive and up to date legal information on Banks v Goodfellow remains good law and has not been superseded by the Mental Capacity Act 2005 (Clitheroe, Re Probate)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

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

Capacity to litigate

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...

9th Nov

Practice notes

The meaning of relevant property

The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...

Produced in partnership with Paul Davies of Clarke Willmott 12th Jan

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 Immediate steps following death content

Practice notes

Obtaining the Will

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...

30th Apr

Practice notes

Initial steps to identify assets and liabilities

The personal representatives (PRs) of a deceased estate must identify:•all the assets in the estate, and•any liabilities in the estateThe PRs should...

9th Apr

Practice notes

Preliminary checks on prospective new clients

The Solicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) Code of Conduct (the Code) current version came into effect from 25...

9th Apr

Practice notes

Registration of death

Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...

9th Apr

Practice notes

Securing and protecting assets

Personal representatives (PRs) have extensive powers to administer the deceased’s estate.Securing the assetsThe PRs' overriding duty in undertaking...

9th Apr

Practice notes

Taking instructions from Will clients

The Solicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) Code of Conduct (the Code) current version came into effect from 25...

9th Apr

Practice notes

Funeral arrangements

Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...

9th Apr

Precedents

Authority for firm to deal with creditors

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...

6th Apr

Precedents

Beneficiary ID form

Beneficiary details in the Estate of the late [name of deceased]Name of BeneficiaryAddress of BeneficiaryRelationship to [name of deceased]...

6th Apr

Precedents

Monthly Independent Review Form

Client:Fee-earner:Matter:Reviewer:Matter Number:Date:File opening:YesNoN/ACorrection/action pointsIs client clearly identified?Appropriate checklists...

6th Apr

Practice notes

Coronavirus (COVID-19)—Probate

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

24th Mar

COVID-19

Precedents

Immediate steps following a death—client guide

Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...

11th Mar

Precedents

Letter to local press enclosing section 27 notice

[enter name of newspaper][enter address of newspaper]The late [name of deceased]Dear [insert organisation name]We enclose:...

5th Mar

Practice notes

Death abroad

Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...

5th Mar

Practice notes

Missing persons and presumption of death

The disappearance of a person does not automatically enable others to take control of that person's affairs or their property ownership. That can...

5th Mar

Q&As

What is the process for removing a joint freeholder from a title where they have been absent for 30 years with no contact and steps to trace them have been unsuccessful? Previously, the freeholders had a verbal agreement that the present freeholder would deal with the day-to-day running of the property and bear any costs relating thereto.

The process for removing a joint freeholder from a title where they have been absent for 30 years will depend on whether the individual is alive or...

2nd Mar

Practice notes

The body and burial disputes

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...

Produced in partnership with Jonathan Edwards of Radcliffe Chambers 26th Feb

Q&As

Where can I find information regarding the procedure for making an application for a Declaration of Presumed Death under the Presumption of Death Act 2013?

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...

24th Feb

Q&As

A and B, a married couple, had a bank account in joint names. A has now died. Within the seven years prior to A’s death, a gift was made out of the joint account to Y. B has stated that she made the gift. How are gifts from joint accounts treated for the purposes of the general law, and tax law?

In this Q&A, A and B, a married couple, have a bank account in joint names. A has now died. Within the seven years prior to A’s death, a gift was made...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 15th Feb

Q&As

Can a firm of solicitors refuse to release to us a copy of a Will which appoints our client as executor without the authority of the other executor appointed under the Will?

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...

15th Feb

Immediate steps following death

View Private Client by content type:

Latest Private Client News

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)

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)

Featured Private Client content

Creation of trusts in Scotland

UK taxation of offshore trusts—inheritance tax

Liferent trusts—Scotland

Partial deed of revocation of lasting power of attorney

Most recent Immediate steps following death content

Popular documents

Intercreditor agreement—key provisions

Forming enforceable contracts—consideration

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Negligence—when is the duty of care breached?

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