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Precedents
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...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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?We assume you refer to the situation when...
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19th May
Practice notes
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...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 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
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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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
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?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
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...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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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
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
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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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
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Q&As content

Q&As
Is the probate application PA1P form still used when proving a copy Will and where an order has been made under Rule 54 of the Non-Contentious Probate...
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31st Jul
Q&As
Can copyright and publication rights be bequeathed on death and how can this be achieved?Where the owner of copyright in a work leaves a Will, the...
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31st Jul
Q&As
Does change of name by deed poll invalidate a Will?A deed poll is a deed made by and expressing the active intention of one party only, or made by two...
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31st Jul
Q&As
Do you have a precedent for varying a deed of variation of a Will? The original deed of variation contains an error as to the revised percentage left...
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31st Jul
Q&As
The sale value of shares has increased since death taking the value of the estate just slightly over the probate value. Are we allowed to deduct the...
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31st Jul
Q&As
Where shares are held on trust, how can the trustees ensure that both the legal and equitable title to the shares are transferred to a purchaser?We...
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31st Jul
Q&As
What rights subsist in a photograph and how can they be transferred? How is a transfer of copyright in a photograph from a deceased person’s estate...
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31st Jul
Q&As
What are the considerations for a testator who wishes to make an English Will where they are domiciled in England and Wales and their estate is...
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31st Jul
Q&As
When a grant of probate has been issued to two executors and one subsequently loses mental capacity, is the grant still valid?In the above scenario,...
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31st Jul
Q&As
Can personal representatives sell loan notes in an estate during the administration period?Loan notes are often subject to specific transfer...
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31st Jul
Q&As
A has inherited a share of their parents' property subject to a life interest granted to the surviving parent. A is also the executor: does A need to...
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31st Jul
Q&As
Can any condition be stated for fulfillment of a legacy under a Will? In particular, could a testator leave legacies to their grandchildren on the...
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31st Jul
Q&As
Is there a definition in case law or any guidance for what will constitute 'jewellery' under section 809X(4) and 'personal use' under section...
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31st 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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31st Jul

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