This sub-topic contains a series of Practice Notes setting out key dates—on an annual basis—of relevance and interest to restructuring and insolvency professionals:
2026: Key dates for restructuring and insolvency professionals
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If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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