Refine By
Clear all filter
About 90774 results for "*"
Q&As
If the named executor has renounced and none of the persons listed in the Non-Contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 20 (including an attorney acting for such a person under NCPR 1987, SI 1987/2024, r 31) are willing to apply for a grant, then any person with a sufficient interest in the estate may apply for a discretionary grant under section
Q&As
Section 21(1) of the Limitation Act 1980 (LA 1980) provides that no period of limitation applies to an action by a beneficiary under a trust being an action: (a) in respect of any fraud or fraudulent breach of trust to which the trustee was a party or privy; or (b) to recover from the trustee trust property or the proceeds of trust property in the possession of the trustee, or previously received by the trustee and converted to their use. LA 1980, s 21(3) provides that subject to the preceding
Q&As
By virtue of section 7 of the Administration of Estates Act 1925 an executor who proves their testator’s Will also becomes the executor of any Will of which their testator was the sole or last surviving proving executor. This chain of representation carries on ad infinitum. A chain of representation subsists through the proving executor of a Will and may be broken by an intestacy, the failure of a testator to appoint or properly to appoint an executor, or by an executor not proving their testator's Will. Where an executor
Q&As
In occupational illness cases, it is often the case that the claimant worked many years ago for a business that no longer exists, has changed its name or transferred liabilities within complex group structures. The defendant's lawyers may take issue with the identity of a defendant within the defence, and resolving such issues prior to commencement of proceedings is always desirable. Properly identifying the parties to a claim at the outset is particularly important in order to avoid incurring any unnecessary costs in later having to discontinue against a party and/or amend the claim form and to avoid any issues in respect of limitation. Preliminary
Q&As
A person wishing to claim title to registered land by adverse possession, and who cannot show 12 years' possession prior to 13 October 2003, may apply if they have completed ten years in possession: para 1 of Schedule 6 to the Land Registration Act 2002 (LRA 2002). The registrar will then serve notice on the registered proprietor, who may either: • consent, or fail to respond, in which case the applicant will be registered, or • serve a counter notice objecting to the application (LRA 2002, s 73(1)) and/or asking for it to be dealt with under LRA 2002, Sch 6, para 5. If the objection is unsuccessful the squatter will be registered as proprietor, but invoking LRA 2002, Sch 6, para 5 means that the application will be automatically
Q&As
This Q&A assumes that this is a public sewer adopted by the client undertaker. Does manhole cover come within definition of sewers/drains? Sections 219(1) and (2) of the Water Industries Act 1991 (WIA 1991) provide that a manhole is an accessory to a sewer and that references to a pipe, including references to a main, a drain or a sewer, shall include references to any accessories for the pipe. Duties of Undertaker under Water Industries Act 1991 See Practice Note: Sewers and drains—sewerage undertakers’ core duties and powers. Under WIA 1991, s 94(1), sewerage
Q&As
There is nothing wrong per se with a company being insolvent on a balance sheet basis, and, in fact, many businesses start out being balance sheet insolvent. The test in relation to balance sheet insolvency was considered by the Supreme Court in BNY Corporate Trustee Services Ltd v Eurosail-UK 2007-3BL plc, in which the following passage from Toulson LJ’s judgment in the Court of Appeal in that case was approved: ‘Essentially, section 123(2) [of the Insolvency Act 1986 (IA 1986)] requires the court to make a judgment whether it has been established that, looking at the company’s assets and making proper allowance for its prospective and
Q&As
On the death of the first spouse to die (H), the residence nil rate band (RNRB) was not used, due to the exemption from inheritance tax on the transfer of the qualifying residential interest to a trust containing a qualifying interest in possession in his Will. However, his unused RNRB was available to be carried forward
Q&As
We have assumed that the period of residence of the surviving spouse in a care home is permanent and the spouses acquired their respective interests in the property at the same time and the deceased spouse occupied the property until his death. On the death of the deceased spouse, the personal representatives would have been treated as acquiring the deceased's interest in the property at its then market value and any chargeable gains accrued up to that date would have been wiped out (section 62 of the Taxation of Chargeable Gains Act 1992 (TCGA1992)). Therefore, on the sale by the personal representatives (or trustees if the administration of the estate
NEWS
Private Client analysis: The First-tier Tribunal (Tax) (FTT) ruled in the taxpayer’s favour, deciding that Mr. Candy did have four years to lodge the claim for a tax refund. This, in turn, meant that Mr Candy was entitled to receive a £1.92m stamp duty refund after almost a ten-year dispute with HMRC. The decision is likely to benefit taxpayers in stamp duty land tax (SDLT) disputes overpayments, and it provides for a broader interpretation and application of paragraph 34 of Schedule 10 to the Finance Act 2003. Written by Shanzé Shah at Old Square Tax Chambers.
Q&As
The answer depends on when the window frame was installed. If it is an original feature, or an exact replacement of an original feature, the answer is no, there is no trespass. By contrast, if the window is new, the answer may be different. To begin with, the question concerns a block of flats, split up horizontally with leasehold title being granted to the flat on each floor. Where the window is an original feature, or an exact replacement of an original feature, the following points are likely to support lawful use of the window. The air space above and the soil below In Lejonvarn v Cromwell Mansions Management Company Ltd, the High Court observed that the legal presumption that a conveyance of land carries with it the air space above and the soil below cannot be applied generally in the case of leases and must depend on looking at the particular circumstances of the lease within
Q&As
We have assumed for the purposes of this Q&A that A’s will is validly executed and makes no provision for C. The law of England and Wales allows a testator to leave their estate as they wish on death. A is therefore free to leave their estate to B regardless as to whether that is considered unfair. Claims by C or B’s siblings cannot be excluded. However prudent steps can be taken. On A’s death, C will have a right to claim under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975). As a child of A, C will be entitled to claim under I(PFD)A