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...
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...
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...
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Coronavirus (COVID-19)—ProbateThis Practice Note considers the impact of the coronavirus (COVID-19) pandemic on probate practice and provides answers...
Registration of deathCoronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply...
Where joint executors do not agree and one executor has requested a copy of the Will file from the solicitors who prepared the Will, on what grounds...
Is a beneficiary, named in a Will, entitled to see the Will or any part of it before probate is extracted?This Q&A assumes that the Will is not being...
Initial steps to identify assets and liabilitiesThe personal representatives (PRs) of a deceased estate must identify:•all the assets in the estate,...
How should the person dealing with an estate proceed where they have a copy of the Will but cannot find the original? What should be put in the oath...
Coronavirus (COVID-19)—What happens when the family of a deceased person are unable to register the death and make funeral arrangements due to being...
In an insolvent estate, are the costs of insuring the deceased's property during the administration period regarded as testamentary expenses when it...
The body and burial disputesSTOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended...
Can section 27 of the Trustee Act 1925 notices be placed before the grant of probate or representation has been obtained?Section 27 of the Trustee Act...
Funeral arrangementsCoronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply...
In the event that an individual dies intestate, and no grant has yet been extracted, who is entitled to make decisions in respect of the disposal of...
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