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.
This week’s edition of Private Client highlights includes: (1) a decision of the Business and Property Division (BPD) which held that a devise to a...
Private Client analysis: In Langley v Langley, the High Court exercised its jurisdiction under section 117 of the Senior Courts Act 1981 (SCA 1981) to...
This Q&A considers whether inheritance tax is chargeable on the value of trust property both upon the death of individual A, who leaves their estate...
Private Client analysis: The Court of Protection confirmed that managing Direct Payments under any of four statutory schemes requires specific...
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
Contents of Wills—residuary giftsWhat a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include other assets that have not been sold during the course of administration. Section 33 of the Administration of Estates Act 1925 (AEA 1925) defines the
Failure of gifts—lapseThere are a number of reasons why a gift may fail, including where a gift has lapsed. For further guidance on the various reasons for the failure of a testamentary gift, see Practice Note: Failure of gifts—effects. This Practice Note considers the doctrine of lapse in more
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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