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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Latest Wills & Probate News

In brief: The Perils of Perfect Memory. Forged Wills and contempt of court (Patel v Patel)

The following Dispute Resolution news provides comprehensive and up to date legal information on In brief: The Perils of Perfect Memory. Forged Wills and contempt of court (Patel v Patel)

Application to discharge freezing order against trustees (JSC Mezhdunarodniy & Anor v Pugachev & Ors)

The following Dispute Resolution news provides comprehensive and up to date legal information on Application to discharge freezing order against trustees (JSC Mezhdunarodniy & Anor v Pugachev & Ors)

The court’s jurisdiction over foreign property inherited by a child (Re AC (a child))

The following Private Client news provides comprehensive and up to date legal information on The court’s jurisdiction over foreign property inherited by a child (Re AC (a child))

High Court confirms cryptocurrency is property, grants proprietary injunction and protective orders (AA v Persons Unknown)

The following Banking & Finance news provides comprehensive and up to date legal information on High Court confirms cryptocurrency is property, grants proprietary injunction and protective orders (AA v Persons Unknown)

Featured Wills & Probate content

Codicils

Codicils may be used for making any alteration in a Will such as to alter the executors or make changes in legacies, whether by addition or deletion...

Missing persons and presumption of death

The disappearance of a person does not automatically enable others to take control of that person's affairs or their property ownership. That can...

Intermeddling in an estate

What is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to administer a deceased’s estate...

Definition of a personal representative

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...

Practice notes

Power of appropriation

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...

9th Nov

Practice notes

Contents of Wills—residuary gifts

What a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include other assets that have not been...

9th Nov

Practice notes

Revocation of Will

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...

9th Nov

Practice notes

Will drafting—hotchpot

Hotchpot clauses in Wills can be very useful in equalising benefits between beneficiaries. They also have a place in respect of a partial intestacy....

9th Nov

Practice notes

The chain of representation

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...

9th Nov

Practice notes

Will errors—affidavit evidence

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...

9th Nov

Practice notes

Validity of Wills—rectification of Wills

CORONAVIRUS (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...

9th Nov

Practice notes

Preparing the application form PA1P/PA1A for probate or letters of administration

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...

9th Nov

Precedents

Warning to caveator

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...

9th Nov

Practice notes

Payment of legacies

Identification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or beneficiaries entitled to each...

9th Nov

In-house

Most recent Wills & Probate content

Practice notes

Perpetuities and accumulations

The rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and Accumulations Act 1964 (PAA...

15th Jan

Practice notes

Validity of Wills—signature

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...

15th Jan

Practice notes

Coronavirus (COVID-19)—Wills

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...

15th Jan

COVID-19

Practice notes

IHT—payment deadlines on death

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed and posted during the coronavirus (COVID-19) pandemic, certain rules...

15th Jan

Practice notes

Introductory guide to IHT

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...

15th Jan

Practice notes

The deceased's tax position

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...

15th Jan

Practice notes

Tax treatment of income received by beneficiaries under a Will

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...

15th Jan

Practice notes

Capital gains tax issues on death

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...

15th Jan

Practice notes

IHT—nil rate band (NRB) and transferable NRB

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...

Produced in partnership with Lucy Edwards of Penningtons Manches LLP and now maintained by Lexis®PSL 15th Jan

Practice notes

Tax treatment of capital received by beneficiaries under a Will

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...

15th Jan

Practice notes

Finalising the deceased's tax affairs with HMRC

The personal representatives (PRs) are responsible for finalising the deceased's tax affairs. They must file outstanding tax returns and claim any...

15th Jan

Practice notes

Taxation of trusts and estates—property income

It is common for trustees or personal representatives (PRs) to run a property business. A property business is one which generates income from land...

Produced in partnership with Paul Davies of Clarke Willmott 15th Jan

Practice notes

IHT—deduction of liabilities

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...

Produced in partnership with Alison Cartin of Bryan Cave Leighton Paisner 15th Jan

Practice notes

Late payment penalties—inheritance tax

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...

15th Jan

Practice notes

IHT exemptions and reliefs on death and lifetime gifts

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...

Produced in partnership with Katie Doyle of Mishcon de Reya LLP 15th Jan

Practice notes

Estates—IHT returns and tax compliance

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, certain rules relating to...

15th Jan

Practice notes

Income tax and capital gains tax during administration

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...

15th Jan

In-house

Practice notes

IHT—valuation principles and particular types of property

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...

Produced in partnership with Ailsa Moorhouse of Penningtons Manches Cooper 15th Jan

Practice notes

Capacity to make or revoke a Will

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...

15th Jan

Practice notes