A Will leaves three pecuniary legacies, free of tax, to the executors and the residue to charity. The amount of chargeable lifetime gifts made in the...
Sources of help for solicitorsSolicitors Regulation AuthorityThe Solicitors Regulation Authority (SRA) is the independent regulatory body of the Law...
Definition of a personal representativeSection 55(1)(xi) of the Administration of Estates Act 1925 defines ‘personal representative’ as:‘the executor,...
Probate actions—Larke v Nugus requestsWhat is a Larke v Nugus requestIn 1959 the Law Society first recommended that where a dispute arises about the...
Contents of Wills—residuary giftsWhat a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include...
Assent of assets by personal representativesAssent by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in...
Variation of Will or intestacy after death—Q&AsA deed of variation may be made to vary the disposition of an estate made by the deceased’s Will or on...
Entitlement to a grant for a non-domiciled testatorDeceased domiciled outside England and WalesA grant issued in England and Wales will be necessary...
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...
Will drafting—hotchpotHotchpot clauses in Wills can be useful in equalising benefits between beneficiaries.The hotchpot rule is also applied in cases...
Failure of gifts—ademptionWhen applying the doctrines of ademption and abatement, a distinction is drawn between specific, general and demonstrative...
What is the procedure for making an application under CPR Part 19.8(2)(b)(ii)? Must this application be made at the same time as (and on the same Part...
Where a claimant dies during small claims litigation, how should the court be alerted to the death of the claimant whose executor wishes to continue...
When administering an oath, do I have to verify the deponent’s identity?Rules and guidance from the regulators on this point are thin on the ground,...
Registration of deathCoronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply...
Apportionment of IHT burden on deathThe calculation and apportionment of inheritance tax (IHT) due on death can be complex, especially taking account...
On an intestacy where no grant of administration'>letters of administration has yet been issued, could the statutory legatees make or receive a Part...
IHT—deduction of liabilitiesFORTHCOMING CHANGE: As announced at Budget 2018, draft legislation to be included in Finance Bill 2019–20 was published on...
The deceased died intestate and left no spouse, children, father or mother. The estate is therefore held primarily for the siblings. The deceased had...
X died domiciled in Spain with a Spanish Will dealing with their Spanish assets only. We have a copy (not certified) of the UK Will made years prior,...
If a person dies intestate and the two beneficiaries are siblings of the intestate, if one of the siblings disclaims their share, does the remaining...
Sign-in
Help
In-house
