This Q&A considers the effect of a divorce on a Lasting Power of Attorney where one of the attorneys is the former spouse of the donor.

This Q&A considers which expenses may be deducted from income arising in a non-UK resident trust created by a non-resident and non-domiciled settlor who died in 2012 when determining the extent to which UK resident beneficiaries are liable to UK income tax on capital distributions from the trust. It also considers whether loan repayments (principal and interest) by the trustee on loans owed by the trustee to a company connected with the UK beneficiaries can be treated as deductible expenses.

This Q&A considers the appropriate clause to include in a Will for a member of a limited liability partnership (LLP), where the LLP qualifies for 100% business property relief, the members' agreement provides for a buyout of the deceased member’s interest, and the testator has a surviving spouse and children.

This Q&A considers the definition of an 'undivided share of an interest in land' for the purposes of section 102B of the Finance Act 1986.

This Q&A considers the duty of personal representatives to notify beneficiaries of an estate and potential claimants under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) of the contents of a Will

This Q&A considers the entitlement of a charity to receive a legacy where the charity is correctly stated but the address is instead the address of another charity with similar objects.

This Q&A considers the exceptions to the requirement that relevant business property must be owned for at least two years in order to be eligible for business property relief from inheritance tax.

This Q&A considers the application for a grant of letters of administration by the deceased's mother and sister for the use and benefit of the deceased's minor child, where the child's surviving parent does not wish to apply for a grant.

This Q&A considers who should be the defendants in a claim under the Inheritance (Provision for Family and Dependants) Act 1975 where the claimant is also the sole personal representative of the estate and the grant has not yet been obtained.

This Q&A provides links to content which may be helpful when advising a client who wishes to leave their residuary estate to their spouse for life and then to charitable beneficiaries at their trustees' discretion.

This Q&A is intended for law firms regulated by the SRA. It explains the sort of things that you may wish to include in a letter terminating your client retainer and signposts further content on when and how you can terminate a retainer.

This Q&A considers the starting point for the time limit to notify the Information Commissioner’s Office (ICO) of a personal data breach under the General Data Protection Regulation (GDPR). This may be triggered by a cybersecurity breach or another type of personal data breach.