Probate (non-contentious)

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If an executor lives abroad and does not wish to renounce their appointment, does the original will have to be sent to them or is it possible for them to sign a certified copy?

If an executor lives abroad and does not wish to renounce their appointment, does the original will have to be sent to them or is it possible for them to sign a certified copy?

Rule 10(2) of the Non-Contentious Probate Rules 1987, SI 1987/2024 (SI 1987/2024, r 10(2)) explains that the district judge or registrar may give...

An executor named in a Will cannot be found and is thought to have died. What steps can be taken to locate them or to ascertain whether they are in fact dead?

An executor named in a Will cannot be found and is thought to have died. What steps can be taken to locate them or to ascertain whether they are in fact dead?

Was the missing executor a professional or lay individual?It is often clear from the description of the individual in the Will whether executors were...

Does interest accrued on pecuniary legacies during the administration of an estate count towards the nil rate band allowance in a discretionary trust?

Does interest accrued on pecuniary legacies during the administration of an estate count towards the nil rate band allowance in a discretionary trust?

AEA 1925, s 44 provides that PRs have at least a year from the date of death before any beneficiary may call on them to distribute any part of the...

Fees—Wills & Probate

Fees—Wills & Probate

Registration of Births, Deaths, Marriages and Civil Partnerships (Fees) Regulations 2016, SI 2016/911, Sch 1Land...

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit