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.
The following Tax news provides comprehensive and up to date legal information on FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Trustee removal following breakdown in relations with beneficiaries (Smith & others v Campbell & others)
The following Private Client news provides comprehensive and up to date legal information on Proprietary estoppel and unenforceable land contracts (Conway v Conway)
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...
Personal representatives and trustees—power of appropriationAppropriation is a process by which a personal representative (PR) or a trustee uses a specific asset in the estate or trust fund to meet, in full or in part, a beneficiary’s entitlement or interest.Personal representatives' common law and
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
Contents of Wills—rules of apportionmentThe rules of apportionment should be considered at the moment of drafting the Will. Whenever a Will creates a trust, some rules of apportionment may be applied or excluded unless they have been dealt with expressly in the wording of the Will.Essentially, the
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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