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.

This Q&A considers whether a personal representative who questions the validity of the Will and believes the last Will to be invalid should accept or refuse probate and what other action can be taken, including lodging a caveat and commencing a probate claim.

This Q&A considers the inheritance tax and capital gains tax implications of settling a claim under the Inheritance (Provision for Family and Dependents) Act 1975 (I(PFD)A 1975) via a deed of variation.

This Q&A considers client due diligence (CDD) requirements under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, in relation to administering the estate of a deceased person.

This Q&A considers whether, if where (i) an individual A dies having appointed a sole executor B, (ii) B proves the Will obtaining a grant of probate and subsequently dies having not yet completed the administration of A's estate, (iii) B leaves a Will appointing executors C, D and E, and (iv) C dies after the grant of probate has been issued to C, D and E in B's estate, who is entitled to complete the administration of A's estate.

This Q&A considers the failure of contingent gifts.

This Q&A considers the situation where a law firm has settled a personal injury claim and are in a position to send damages to the client. However the client says they do not have a bank account (eg because they are a traveller or in prison etc) and asks you to send their funds to a relative’s bank account from which they can access it. This Q&A considers whether paying the money to the third party relative will breach Rule 3.3 of the Solicitors Accounts Rules 2019.

This Q&A considers the IHT treatment of an overdrawn partnership current account on the death of a partner in an unincorporated partnership.

This Q&A considers whether, where a deed of confirmation of a previous (now missing) deed of retirement and appointment of trustees has misspelled the name of the trust by mistake (by adding an extra letter in the middle of the name), does the deed of confirmation need to be corrected by a formal rectification application to court.

This Q&A considers what proportion of the value of the property would be deemed to be included in the donor's estate under the gift with reservation of benefit (GROB) rules where a donor gives away their property and pays a rent for continued occupation in an attempt to avoid the GROB rules, and it is determined that the rent paid was not a full market rent (either initially or because of a subsequent failure to review it).

This Q&A considers whether, if where a donor of a lasting power of attorney appoints an attorney who lives overseas, under what circumstances can the attorney be reimbursed from the donor's bank accounts to fund their travel when returning to the UK.

This Q&A refers to a situation where a grant ad colligenda bona has been issued and addresses whether the subsequent application for a full grant must be made in paper form or online, as well as whether any reference to the previous ad colligenda grant must be included in the probate application.