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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...
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...
Does interest accrued on pecuniary legacies during the administration of an estate count towards the nil rate band allowance in a discretionary...
Fees—Wills & ProbateRegistration of Births, Deaths, Marriages and Civil Partnerships (Fees) Regulations 2016, SI 2016/911, Sch 1Land Registration...
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
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 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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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