Crafting wills is a fundamental aspect of private client practice. This topic offers expert guidance on drafting, executing, and contesting wills, ensuring your clients' wishes are clearly articulated and legally sound, while addressing potential challenges and disputes.
HMRC has updated its guidance on applying for an agent services account to state that approved anti-money laundering supervision must be in place...
This week’s edition of Private Client highlights includes: (1) a decision in which the court struck out the wording creating a life interest trust...
The Office of the Scottish Charity Regulator (OSCR) has published a report on financial record keeping for Scottish charities, drawing on findings...
This Q&A considers the proposed changes to the UK inheritance tax (IHT) rules for pensions, scheduled to take effect in April 2027. It considers...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat 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...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Where a beneficiary is present when a Will is signed and witnessed, but is not an attesting witness to the Will, are there any grounds to challenge that beneficiary's entitlement under the Will?See Practice Note: Requirements for a valid Will which sets out the formalities for the proper execution
Revival of revoked WillsModes of revivalA testator who has revoked their Will either with or without making a new one may wish to revive the revoked Will. The testator may write out the revoked Will again and execute it in accordance with section 9 of the Wills Act 1837 (WA 1837) or take advantage
Under section 14B of the Limitation Act 1980, there is a longstop date to make a negligence claim of 15 years. In the case of a claim against a negligent solicitor in the drafting of a Will, does the longstop time limit begin from the date of the Will being drafted/executed, or from the date of
Conditional and dependent relative revocation of WillsIf a testator revokes the Will and that revocation is shown to be subject to a condition, the revocation is ineffective if the condition is not satisfied. Revocation will not be held to be conditional unless there is clear evidence what the
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