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...

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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

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

Can shares in a limited company that have not been paid-up at all be cancelled?

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

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of