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Private Client—Wills, secret trusts and proprietary estoppel (Titcombe v Ison)

The following Private Client news provides comprehensive and up to date legal information on Private Client—Wills, secret trusts and proprietary estoppel (Titcombe v Ison)

Contentious probate—section 9 of the Wills Act 1837—capacity—knowledge and approval—pleading (Gardiner v Tabet)

The following Private Client news provides comprehensive and up to date legal information on Contentious probate—section 9 of the Wills Act 1837—capacity—knowledge and approval—pleading (Gardiner v Tabet)

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

The following Private Client news provides comprehensive and up to date legal information on Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Will drafting error causes dispute over knowledge and approval (Mundil-Williams v Williams)

The following Private Client news provides comprehensive and up to date legal information on Will drafting error causes dispute over knowledge and approval (Mundil-Williams v Williams)

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 Probate (non-contentious) content

Q&As

In a claim against an estate for monies owed under a child maintenance order representing unpaid maintenance payments going back more than six years, do the usual limitation periods apply or does the CSA or child maintenance service have any regulations relevant to this scenario?

This Q&A considers whether there is a limitation period that applies for the collection and enforcement of arrears of child maintenance. It...

Produced in partnership with Katherine Illsley of 4 King’s Bench Walk 20th Apr

Q&As

The deceased held all of their assets (worth between £6m and £8m) jointly with their spouse and so the entire estate passes by survivorship to the surviving spouse with no inheritance tax (IHT) payable due to the spouse exemption and no grant of probate required. Is an IHT account on form IHT400 still required in these circumstances?

The brief answer to the question is yes, an IHT400 must be completed despite the fact that all of the assets in the deceased’s estate passed by...

19th Apr

Practice notes

Introduction to cryptoassets and blockchain for Private Client

This Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are issued using distributed ledger technology, alternatively known...

Produced in partnership with James Brockhurst of Forsters 19th Apr

Q&As

Where a Will provides for a number of small cash legacies to minor beneficiaries and incorporates the 1st edition of the standard Society of Trust And Estate Practitioners provisions, can the trustees pay the capital to the parent or guardian of the relevant minor or must they retain the funds until the beneficiary attains the age of 18?

Clause 6 of the STEP Standard Provisions (1st Edn) covers the application of income for the benefit of a minor, but does not cover payments of cash...

Produced in partnership with James Brockhurst of Gowling WLG 19th Apr

Q&As

In circumstances where the Will of a foreign domiciled national is restricted to immovable assets (land) they have in England, would a grant only be effective in respect of those immovable assets or could it include movable assets (bank account) in England?

The executors under the Will have power to deal with the English land. They have been given no authority to deal with the English bank account, which...

Produced in partnership with James Brockhurst of Gowling WLG 19th Apr

Q&As

If a discretionary trust is created in a Will and the only possible beneficiaries are charities, will there be ten-yearly anniversary inheritance charges or exit charges?

A trust held solely for charitable purposes is not subject to the relevant property regime, and hence is not liable to ten-year or exit...

Produced in partnership with James Brockhurst of Forsters LLP 19th Apr

Q&As

Where a Will grants a beneficiary a two-year right to occupy an estate property with an option to purchase the property within that two-year period, will this beneficiary’s interest qualify as an IPDI for inheritance tax purposes? If the option to purchase is exercised within the two-year period or if the two-year period expires without the option being exercised, is one or both of these scenarios treated as a PET by the beneficiary with the right of occupation?

Under section 49A of the Inheritance Tax Act 1984 (IHTA 1984), an immediate post-death interest (IPDI) arises where:•the settlement was enacted by...

Produced in partnership with James Brockhurst of Forsters LLP 19th Apr

Q&As

When applying for a grant as the attorneys under a registered enduring power of attorney for a beneficiary under an intestacy, what is the procedure to give the notice of the intended application for probate to the Court of Protection? Is there a particular form to use? If there is another beneficiary of equal entitlement to the beneficiary who lacks capacity but who does not wish to take the grant at this stage, do they have to renounce or can they be cleared off in another way?

Under the Non-contentious Probate Rules 1987 (NCPR 1987), SI 1987/2024, r 31, a person entitled to a grant of probate or administration may appoint an...

Produced in partnership with Helen Galley of XXIV Old Buildings 16th Apr

Q&As

Where the deceased made a loan during their lifetime that was not fully paid back by the time of their death, are the executors required to demand repayment in full as part of the administration of the estate? If not, can the debt be included for probate purposes as an asset of the estate without being fully repaid? When it comes to distribution, are the residuary beneficiaries able to take the benefit of the loan as part of residue, or must the executors call in the loan, and pay out the funds to the residuary beneficiaries as cash?

The right to repayment of a debt at the date of the creditor’s death is an asset of the creditor’s estate in the same way as any other asset held by...

16th Apr

Q&As

Can personal representatives sell loan notes in an estate during the administration period?

Loan notes are often subject to specific transfer restrictions so the Personal Representatives (PRs) would first need to review the relevant terms and...

16th Apr

Q&As

If there is an unsecured debt against an estate where the sole asset is a jointly held property, is there any difference in how the debt is treated if the property is held as tenants in common rather than joint tenants?

Joint owners of land hold the property on trust, which essentially separates the legal interest from the beneficial interest. Under the Law of...

Produced in partnership with Oliver Auld of Charles Russell Speechlys LLP 16th Apr

Practice notes

Estate administration—interests in trusts and other estates

In administering the assets of an estate, there are some assets and liabilities that can be easily overlooked. As well as checking what assets and...

16th Apr

Q&As

If there is an asset which the beneficiaries want to be transferred to them but they refuse to supply the details to the executor or solicitors in order to proceed with the transfer, can the executor sell the asset and distribute the funds if notice has been given to the beneficiaries?

If the beneficiaries are refusing to give details to enable the transfer of the assets, the executor can sell the asset and distribute the funds to...

Produced in partnership with Lynne Counsell of 9 Stone Buildings 14th Apr

Practice notes

Fast find key precedents—probate matter

Most of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will find that they are, in essence,...

12th Apr

Precedents

Estate administration—Letter to lender requesting loan facility release

[enter name of lender][enter address of lender]Dear [enter organisation name]Re: [enter name of deceased...

12th Apr

Precedents

Estate administration—Letter to stockbroker

[enter stockbroker’s/fund manager’s name ][enter stockbroker’s/fund manager’s address]Dear [[insert organisation name] OR [name of individual...

9th Apr

Q&As

Where a specific gift relates to a named property, or such other property as the testator shall live at the time of their death, and the named property has been sold during their lifetime and they have not purchased a new property as they moved into a care home, does the gift fail? Is it possible to construe the gift as including the proceeds of sale of the named property? What provisions in the Will would support such a construction of the gift?

A legacy of a particular residence would be classified as a specific legacy and therefore, if the testator does not own the property in question at...

9th Apr

Practice notes

Capital gains tax issues on death

STOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on 11 November 2020. The report...

9th Apr

Practice notes

Payment of debts—solvent estate

Meaning of solventThe rules applicable to the payment of the deceased’s debts and funeral and testamentary expenses depend on whether the estate is...

9th Apr

Practice notes

Payment of debts—insolvent estate

Insolvent estateThe estate of a deceased person is insolvent if, when all assets are realised, it will be insufficient to meet in full all the debts...

9th Apr