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Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
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...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Q&As
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...
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Produced in partnership with Emma Holland of Stewarts Law 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
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...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Personal representatives content

Q&As
Where a claimant dies during small claims litigation, how should the court be alerted to the death of the claimant whose executor wishes to continue...
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Produced in partnership with Daniel Laking of 39 Essex Chambers 23rd Jul
Q&As
What is the procedure for making an application under CPR Part 19.8(2)(b)(ii)? Must this application be made at the same time as (and on the same Part...
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Produced in partnership with Tom Stewart Coats of XXIV Old Buildings 23rd Jul
Q&As
If a person is appointed as both executor and trustee but has power as executor reserved in the grant, would they need to retire as trustee from an...
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15th Jul
Q&As
Where a professional firm is appointed as the executors of a Will, are they entitled to charge for the work undertaken in the absence of a charging...
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15th Jul
Q&As
What options are available to an individual who is appointed as executor and trustee in a Will, has renounced as executor and wishes also not to act...
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15th Jul
Q&As
Can an executor appointed under a Will serve a section 21 notice under the Housing Act 1988 prior to the issue of a grant of probate?We refer you to...
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8th Jul
Q&As
Can professional executors who renounce their right to probate act in a professional capacity for the personal representatives who go on to prove the...
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8th Jul
Q&As
If a grant of administration'>letters of administration with Will annexed is issued to a residuary beneficiary who subsequently enters into a deed of...
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11th Jun
Practice notes
Personal representatives—liabilityLiability for own actsPersonal representatives (PRs) may find themselves liable for their acts or omissions in...
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10th Jun
Q&As
What options are available to deal with money held on client account in relation to a deceased individual's Will trust and no grant of probate has yet...
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10th Jun
Q&As
Can the sole director of a limited company be responsible for the company’s unpaid tax debts? If the sole director dies intestate, will their personal...
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6th Jun
Q&As
What is the correct wording to use for an attorney to renounce probate on behalf of a sole executor and will the Probate Registry still require...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 6th Jun
Q&As
Where the office of executor is transmitted through a chain of representation does that executor need a grant to administer the estate?On the death of...
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6th Jun
Q&As
If a person, acting as attorney for the person entitled to act as the personal representative of an estate, extracts a grant 'for the benefit and use...
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Produced in partnership with Helen Galley of XXIV Old Buildings 6th Jun

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