Wills & Probate Law

LexisPSL Wills & Probate provides a range of procedural and substantive guidance set out in topics that reflect your thought process, both in terms of the underlying issues as well as the different stages of proceedings. Practice Notes set out key principles, supported by the underlying authority, with examples of how these principles apply in practice. Related documents are highlighted to enable quick progression to other documents and further reading links take you through to relevant material in LexisLibrary; the research work is done for you.

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Practice notes
Appropriation is a process by which a personal representative or a trustee uses a specific asset in the estate or trust fund, to meet in full or in...
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9th Nov
Practice notes
What a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include other assets that have not been...
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9th Nov
Practice notes
Revocation of a WillA Will is revocable at any time during the testator's lifetime. A testator may not revoke their Will in any manner they choose: a...
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9th Nov
Practice notes
Hotchpot clauses in Wills can be very useful in equalising benefits between beneficiaries. They also have a place in respect of a partial intestacy....
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9th Nov
Practice notes
Where one of several executors diesSection 5 of the Administration of Estates Act 1925 (AEA 1925) states that the office of executor is personal to...
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9th Nov
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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9th Nov
Practice notes
CORONAVIRUS (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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9th Nov
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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9th Nov
Precedents
Warning to caveator, Rule 44(5)In the High Court of JusticeFamily Division[The nominated registry as defined by rule 44(15)]To [name] of [address] a...
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9th Nov
Practice notes
Identification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or beneficiaries entitled to each...
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9th Nov

Most recent Wills & Probate content

Practice notes
The rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and Accumulations Act 1964 (PAA...
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15th Jan
Practice notes
STOP PRESS: With effect from 2 November 2020, the Non-Contentious Probate Rules 1987, SI 1987/2024 (NCPR 1987) are amended by the Non-Contentious...
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15th Jan
Practice notes
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance on some of the main issues...
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15th Jan
Practice notes
Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed and posted during the coronavirus (COVID-19) pandemic, certain rules...
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15th Jan
Practice notes
FORTHCOMING CHANGE: Following the Inheritance Tax Review Call for evidence and Survey, which ran from 27 April and 8 June 2018, the Office of Tax...
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15th Jan
Practice notes
This Practice Note was originally produced in partnership with Tolley.When an individual dies, their estate is liable to income tax on the income that...
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15th Jan
Practice notes
STOP PRESS: A new fixed net sum of £270,000 applies with effect from 6 February 2020, in accordance with Schedule 1A to the Administration of Estates...
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15th Jan
Practice notes
CGT position on an individual’s deathThe rules dealing with capital gains tax (CGT) on death provide that:•assets that the deceased was competent to...
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15th Jan
Practice notes
Nil rate band (NRB) and transferable nil rate band (TNRB)Each person's estate is exempt from inheritance tax (IHT) up to a certain threshold, called...
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Produced in partnership with Lucy Edwards of Penningtons Manches LLP and now maintained by Lexis®PSL 15th Jan
Practice notes
STOP PRESS: The Office of Tax Simplification (OTS) published its first report on the review of capital gains tax (CGT) on 11 November 2020. The report...
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15th Jan
Practice notes
The personal representatives (PRs) are responsible for finalising the deceased's tax affairs. They must file outstanding tax returns and claim any...
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15th Jan
Practice notes
It is common for trustees or personal representatives (PRs) to run a property business. A property business is one which generates income from land...
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Produced in partnership with Paul Davies of Clarke Willmott 15th Jan
Practice notes
FORTHCOMING CHANGE: As announced at Budget 2018, draft legislation to be included in Finance Bill 2019–20 was published on 11 July 2019 and includes a...
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Produced in partnership with Alison Cartin of Bryan Cave Leighton Paisner 15th Jan
Practice notes
While interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on...
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15th Jan
Practice notes
FORTHCOMING CHANGE: Following the Inheritance Tax Review Call for evidence and Survey, which ran from 27 April and 8 June 2018, the Office of Tax...
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Produced in partnership with Katie Doyle of Mishcon de Reya LLP 15th Jan
Practice notes
Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...
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15th Jan
Practice notes
STOP PRESS: With effect from 6 April 2020, all disposals of UK residential property by UK residents which result in a CGT liability must be notified...
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15th Jan
Practice notes
The need to value the estateWhen an individual dies they are considered to have made a 'transfer of value' equal to the value of their estate...
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Produced in partnership with Ailsa Moorhouse of Penningtons Manches Cooper 15th Jan
Practice notes
In order to make a valid Will, the testator must satisfy a capacity test on two separate occasions:•when they give instructions for the drafting of...
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15th Jan
Practice notes
This Practice Note covers the purpose and procedure of section 41 of the Trustee Act 1925 (TA 1925), which confers jurisdiction on the court to...
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Produced in partnership with Jessica Stafford of Charles Russell Speechlys LLP 15th Jan

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