Wills

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.

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Codicils Contents of Wills Digital assets and cryptoassets—Wills Failure of gifts Revocation, republication and revival Validity of Wills Will drafting

Latest Private Client News

Question of the week: Can an executor claim privilege in court proceedings?

Question of the week: Can an executor claim privilege in court proceedings?

This Q&A considers whether an executor can claim legal professional privilege in court proceedings and the circumstances in which that privilege may...

HMRC Guidance on Pillar 2 returns

HMRC Guidance on Pillar 2 returns

HMRC has updated its guidance on how to report Pillar 2 top-up taxes to include information on what to do if a return fails its validation checks....

Supreme Court holds court may disapply GLO test case judgment where exceptional circumstances make it unjust to apply and finds Prudential test case did not determine limitation issue (AXA Insurance UK PLC and another v Commissioners of Inland Revenue and another)

Supreme Court holds court may disapply GLO test case judgment where exceptional circumstances make it unjust to apply and finds Prudential test case did not determine limitation issue (AXA Insurance UK PLC and another v Commissioners of Inland Revenue and another)

The Supreme Court has unanimously dismissed the appeal, holding that a court should exercise its discretion under CPR 19.23(1)(a) to disapply a group...

FTT decides entitlement to BADR formed part of the subject matter of closure notice (Scott Knight v HMRC)

FTT decides entitlement to BADR formed part of the subject matter of closure notice (Scott Knight v HMRC)

Tax analysis: In Scott Knight v HMRC, the First-tier Tax Tribunal (FTT) declined HMRC’s application to strike out the taxpayer’s appeal against a...

Featured Private Client content

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Protectors

Protectors

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 administration

Preparing the application form PA1P/PA1A for probate or letters of administration

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 liabilities

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

Loan agreement—individuals

Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
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2nd Jun
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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30th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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2nd Jun
tag iconIn-house
Practice notes

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...
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Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP
30th May
Practice notes

Assent of assets by personal representatives

Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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2nd Jun
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
13th Oct
Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes
2nd Jun
Practice notes

Termination of trusts—methods of termination

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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2nd Jun
Practice notes

Trusts as a vehicle for holding company shares

Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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2nd Jun
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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30th May
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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30th May
Practice notes

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...
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2nd Jun
Practice notes

Source of income (and private client)

Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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2nd Jun
Practice notes

Liferent trusts—Scotland

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 Pete Murrin of Turcan Connell
13th Oct
tag iconScottish Law
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

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
13th Oct
Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....
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Produced in partnership with Mourant Ozannes
13th Oct

Popular documents

Where a beneficiary is present when a Will is signed and witnessed, but is not an attesting witness to

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 Wills

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

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 Wills

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