We have assumed that: • the leased property is held in the former/deceased trustees’ personal names in their capacity as trustees for the charity in question • the former/deceased trustees named on the lease were also trustees of the charity In order to update the lease with the current trustees’ names, it is first necessary to confirm that the current trustees are in fact validly appointed. In order to do so, the chain of trusteeship should be verified. The first step for the current charity trustees and their advisers is to review all of the available trust documentation relating to retirements, replacements and appointments of new trustees in chronological order starting from the trust deed which created the charitable trust. The original trust deed may have nominated an individual who has power to appoint new trustees, which may be helpful if there is a break in the

Disability is defined in the Equality Act 2010 as any physical or mental impairment which has a substantial and long-term adverse effect on a person's ability to carry out normal day-to-day activities. Certain conditions are to be treated as not amounting to impairments: • addiction to, or dependency on, non-prescribed drugs (alcohol, nicotine, etc), unless the addiction was originally the result of administration of medically prescribed

It is likely that HMRC will want to be sure that the loan to the deceased’s sibling is a formal arrangement and that there is a legal obligation on the executors of the estate to repay it, so may be seeking further evidence from when the loan was initially

Reference to children in a Will For most legal purposes in England and Wales, a child is a person under the age of 18 years: see, for example, section 105 of the Children Act 1989. In Wills and deeds, the words ‘child’ or ‘children’ refers to a person of any age and tends to refer to the relationship between the parties. The use of the term ‘all my children’ in a Will can cause confusion and possibly not carry out the testator’s wishes if the children are not specifically named. This is because the word ‘children’ has a narrower meaning than the testator might think. It includes both biological children and adopted children: see section 39 of the Adoption Act 1976. However, it does not include step-children or children who have become part of the

The rules applicable to the payment of the deceased’s debts and funeral and testamentary expenses depend on whether the estate is solvent or insolvent. A solvent estate is one where the assets are sufficient to pay the funeral, testamentary and administration expenses, debts and liabilities in full. It is irrelevant whether or not legacies can be paid in full in terms of deciding whether or not an estate is solvent. Personal representatives (PRs) have a duty to pay the deceased's debts with due diligence, having regard to the assets in their hands that are properly applicable for that purpose and all the circumstances of the case. PRs must discharge the funeral, testamentary and administration expenses and debts and liabilities of the deceased (section 34 of the Administration of Estates Act 1925 (AEA

The application of the principles of the people with significant control (PSC) regime to family-owned businesses or any other circumstances where adult individuals hold shares on behalf of minors is complex and depends on a number of factors that the guidance in this area covers relatively lightly. In essence, each shareholding individual will need to consider their own rights in relation to the company, along with any rights arising indirectly, or via joint arrangements or joint interests. On the assumption that some form of trust has been set up for the benefit of one or more minor children, the shares are presumably held in the names of the trustees, regulated by the terms of the trust. There are many types of trust, with significant opportunity to tailor provisions to particular circumstances. Aside from any company law provisions, the first assessment should be one of fact, based on the specific provisions of the trust instrument,

The person who must take the requisite action is the person(s) who are the executor(s) appointed under the (copy) Will. Attempts to find the original Will On an application for probate the original Will needs to be submitted to the Probate Registry. There is no central register of Wills in the UK and the question raises a common problem that it is often difficult for the named executor to ascertain the whereabouts of the original Will. The following efforts to trace the original will need to be taken: • a thorough search of all the paperwork of the deceased • enquiries of relatives as to the whereabouts of any Will • contacting the solicitors or will writers who drafted the Will. If the solicitors firm no longer exists enquiries should be

It may be helpful to consider each of W’s and H’s estates separately, starting with the first spouse to die. Are administration expenses deductible from a deceased’s estate for IHT purposes? Professional fees are part of the allowable expenses of administering an estate. In valuing an individual’s estate in order to calculate the inheritance tax (IHT) due on their death, the personal representatives (PRs) can deduct the deceased individual’s debts and liabilities due immediately before the deceased’s death. There is an allowance for reasonable funeral expenses to be deducted under section 172 of the Inheritance Tax Act 1984 (IHTA 1984). There is also a special provision

The residence nil rate band (RNRB) is an addition to the basic nil rate band (NRB), which further reduces the inheritance tax (IHT) payable on death. It is applied to the taxable value of the estate, but differs from the basic NRB in that it is restricted to: • the value of a residential property interest • the estate on death, and • the inheritance of lineal descendants The RNRB came into force on 6 April 2017. HMRC’s IHT400 Calculation pages do not include reference to the RNRB (see: IHT400 Worksheets—Inheritance Tax account IHT400 Calculation). However, the IHT400 account itself (including the Simple

Investments should be in joint names Underhill and Hayton: Law of Trusts and Trustees [55.8] provides (emphasis added): 'Unless advantage is taken of the Trustee Act 2000 to appoint nominees or custodians, all investments of trust moneys should be made in the joint names of the trustees, for otherwise

This Q&A relates to how custodial sentences and non-custodial matters affect consideration of entry clearance applications. It is limited to cover applications made under Appendix FM of the Immigration Rules. The criteria for spouse entry clearance are set out in Appendix FM of the Immigration Rules. A series of ‘suitability’ and ‘eligibility’ criteria must be addressed when preparing an application. An entry clearance applicant’s good character is assessed with reference to the suitability provisions set out in Section S-EC. Some suitability grounds for refusal are mandatory; others are discretionary. For more information, see Practice Note: Appendix FM: the suitability requirements and the general grounds for refusal [Archived]. Note at the outset that a client must be advised to disclose all criminal convictions, cautions and other out of court disposal. Failure to do so is a discretionary ground for refusal itself: ‘S-EC.2.2. Whether or not to the applicant’s knowledge- (a)

A transfer of the legal interest in registered property should be effected by using Form TR1. Land Registry Form TR1 is prescribed by the Land Registration Rules 2003 (LRR 2003), SI 2003/1417, r 58 and LRR 2003, SI 2003/1417, Sch 1 (as amended by Land Registration (Amendment) Rules 2008, SI 2008/1919 and Land Registration (Amendment) Rules 2009, SI 2009/1996) and is Crown copyright. It is designed for use as the primary instrument for the transfer of the whole of the land in one or more registered titles and the use of Form TR1 is obligatory in such cases. See Precedent: Transfer of whole. As to the beneficial interest, section 53(1)(b) of the Law of Property Act 1925 requires that a declaration of trust must be evidenced in writing and signed. The