This Q&A considers whether an attorney may act under an enduring power of attorney (EPA) without registration where the donor retains mental capacity, and whether it is possible to verify with the Office of the Public Guardian or the Court of Protection that the EPA has not been revoked.

This Q&A considers whether an executor can claim legal professional privilege in court proceedings and the circumstances in which that privilege may be asserted, waived or challenged.

This Q&A considers the ability to make a deduction or set off against a legacy for loss caused to the estate by the legatee.

This Q&A considers the situation where a beneficiary is under a debt relief order and sets out who has the obligation to report this.

This Q&A considers whether the life tenant of a testamentary trust can validly assign their life interest by executing a deed of variation under section 142 of the Inheritance Tax Act 1984, despite the trustees having previously exercised a power to advance capital to a beneficiary.

This Q&A considers the income tax and capital gains tax treatment of the trust if the trustees subsequently appoint a revocable life interest in favour of the widow.

This Q&A explains whether you need consent to publish client case studies or testimonials on your website or in promotional material? It is intended for law firms and therefore covers obligations under the data protection regime as well as SRA requirements. However, the data protection guidance in this Q&A is of universal application to private sector commercial organisations.

This Q&A considers the power of executors to pay a contingent legacy to a minor legatee before the legatee has met the contingency.

This Q&A explores the definition of a politically exposed person (PEP) in terms of what legal sector regulators and the FCA say, and definitions contained in the Money Laundering Regulations 2017.

This Q&A explores the definition of a politically exposed person (PEP) in terms of what legal sector regulators and the FCA say, and definitions contained in the Money Laundering Regulations 2017.

This Q&A considers whether a contingent specific gift of property carries the income that arises in the estate administration period or whether the income is accumulated within the estate until the contingency is met.

This Q&A considers whether a testamentary gift of 10% of the baseline amount to charity to obtain the reduced IHT rate satisfy the definition of a ‘pecuniary legacy’ under section 55(1)(ix) of the Administration of Estates Act 1925. It also considers the authority for paying interest on pecuniary legacies.