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FORTHCOMING CHANGE: The Non-Contentious Probate (Amendment) Rules 2020, SI 2020/1059 amend the Non-Contentious Probate Rules 1987, SI 1987/2024 with...
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13th Oct
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Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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Produced in partnership with Mark Lindley of Boodle Hatfield LLP 9th Oct
Practice notes
CORONAVIRUS (COVID-19): The formal requirement for a valid Will to be witnessed in the presence of two witnesses is to be relaxed (with retrospective...
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9th Oct
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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9th Oct
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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8th Oct
Practice notes
Coronavirus (Covid-19): For news and other resources to assist dispute resolution practitioners working in the civil courts to understand and stay...
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26th Sep
Practice notes
Most of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will find that they are, in essence,...
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26th Sep
Practice notes
Coronavirus (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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26th Sep
Practice notes
The major problem personal representatives (PRs) and/or beneficiaries encounter when faced with an actual or potential probate claim is how to, at the...
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26th Sep
Practice notes
Definition and purpose of a WillIn general terms, a Will is a document made in accordance with the formal requirements laid down by section 9 of the...
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26th Sep
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The rights of a person appointed executor by a Will cease if they:•die without having taken out probate•fail to appear on being cited to take out...
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26th Sep
Practice notes
The intestacy rulesIf the deceased died intestate, Parts III and IV of the Administration of Estates Act 1925 (AEA 1925) apply to:•all the movable...
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26th Sep
Practice notes
ExecutorsAn executor is the person appointed by the Will to carry into effect its provisions and to administer the property of the testator. The...
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26th Sep
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Revocation of a WillA Will is revocable at any time during the testator's lifetime. A testator may not revoke their Will in any manner they choose: a...
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25th Sep
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Personal representatives' dutiesThe Administration of Estates Act 1925 (AEA 1925) states that personal representatives (PRs) must:•collect and get in...
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25th Sep
Practice notes
IdentificationThe personal representatives (PRs) must identify:•the beneficiary entitled•what each beneficiary is entitled to receive•the time at...
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25th Sep

Most recent Trusts content

Practice notes
BREXIT IMPACT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK...
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25th Sep
Practice notes
In principle, the office of the trustee is lifelong. Nevertheless, a trustee may retire in a number of ways:•by the exercise of a provision in the...
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25th Sep
Practice notes
Nature of trustsThe trust conceptTypically, the settlor is the original owner of property and creates a trust by conveying it to one or more trustees...
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25th Sep
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Appropriation is a process by which a personal representative or a trustee uses a specific asset in the estate or trust fund, to meet in full or in...
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25th Sep
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Increasingly, UK trustees hold foreign assets as part of trust property. This may be because:•they have been put into trust by the original...
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25th Sep
Practice notes
22 March 2006 was the day of the 2006 Budget which, without any warning or consultation, made sweeping changes to the inheritance tax (IHT) treatment...
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25th Sep
Practice notes
Winding up the trustBefore winding up the trust, the trustees must have paid or provided for all outstanding liabilities and identified the...
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25th Sep
Practice notes
The common law trust has long been a feature in many kinds of commercial arrangements. It has certain unique characteristics which set it apart from...
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25th Sep
Practice notes
British Virgin Islands (BVI) trusts law is contained in the Trustee Ordinance, Cap 303 (as amended) as revised from time to time and the Virgin...
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25th Sep
Practice notes
General investment powerThe powers possessed by trustees to administer a trust effectively emanate from statute, mainly the Trustee Act 1925 (TA 1925)...
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25th Sep
Practice notes
Part 7 or Part 8?Prior to April 2007, the practice direction to CPR 8 provided that where before 26 April 1999, a claim in the High Court was begun by...
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25th Sep
Practice notes
While interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on...
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25th Sep
Practice notes
For general information on Guernsey, see Practice Note: Private Client jurisdictional guide—Guernsey.Guernsey as a trust jurisdictionWhilst there are...
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25th Sep
Practice notes
Creation by transfer of property to trusteesIn practice trusts will frequently be created by a settlor transferring assets to independent trustees on...
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25th Sep
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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25th Sep
Practice notes
Trust draftingTestators frequently wish to include a trust or trusts in their Wills. Even if this is not the case, a trust may arise:•where a...
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25th Sep
Practice notes
What is a flee clause?A flee clause is a clause in a trust instrument which purports to automatically transfer the trust assets, the trusteeship and...
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25th Sep
Practice notes
Common misconceptionsThere are a number of common misconceptions concerning the standard opening words used in settlement deeds, for instance:•it is...
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25th Sep
Practice notes
The nature of a discretionary trustThe following extract from Underhill and Hayton: Law of Trusts and Trustees aptly describes a discretionary...
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25th Sep
Practice notes
What is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is independent of the...
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25th Sep

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