Cross-border estates

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Practice notes
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...
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9th Nov
Practice notes
What a residuary gift comprisesThe residuary estate will not necessarily comprise only cash, but will usually include other assets that have not been...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
Hotchpot clauses in Wills can be very useful in equalising benefits between beneficiaries. They also have a place in respect of a partial intestacy....
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
CORONAVIRUS (COVID-19): As announced on 17 April 2020, the President of the Family Division, Sir Andrew McFarlane, authorised District Probate...
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9th Nov
Practice notes
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...
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9th Nov
Precedents
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...
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9th Nov
Practice notes
Identification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or beneficiaries entitled to each...
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9th Nov

Most recent Cross-border estates content

Practice notes
Which succession laws apply will be decided differently by different jurisdictions depending on the connecting factor accepted and used by that...
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Produced in partnership with Richard Frimston, Andrew Godfrey and Patrick Malone of Russell-Cooke Solicitors 9th Apr
Practice notes
This Practice Note summarises the issues that need to be considered when personal representatives wish to undertake planning to reduce or defer the UK...
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Produced in partnership with Richard Frimston of Russell-Cooke Solicitors 9th Apr
Practice notes
Common law and civil law principles affecting foreign estatesPersonal representatives (PRs) will come across foreign estates in the context of assets...
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9th Apr
Practice notes
BREXIT IMPACT: As of exit day (31 January 2020) the UK is no longer an EU Member State. The effect of Brexit on the EU Succession Regulation...
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Produced in partnership with Michael Wells-Greco and Sophie Hart of Charles Russell Speechlys 9th Apr
Practice notes
English law distinguishes between the law governing the administration of a deceased's estate and that governing succession to the estate.In most...
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9th Apr
Practice notes
Unilateral relief may be available as a credit against UK inheritance tax (IHT) where a tax of a character similar to IHT has been imposed on property...
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Produced in partnership with Andrew Godfrey and Yousafa Hazara of Russell-Cooke Solicitors LLP 9th Apr
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Apr
Practice notes
This Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and deemed domicile; double tax treaties...
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Produced in partnership with Richard Frimston and Andrew Godfrey of Russell-Cooke Solicitors 9th Apr
Q&As
It is only possible to reseal probate documents that have been issued by a jurisdiction which falls within t...
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1st Apr
Practice notes
Coronavirus (COVID-19): Following the enactment of the Coronavirus Act 2020 on 25 March 2020, special temporary procedures apply to the preparation of...
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5th Mar
Practice notes
Where the deceased died domiciled in a country to which the Colonial Probates Act 1892 (CPA 1892) and the Colonial Probates (Protected States and...
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1st Mar
Practice notes
Deceased domiciled outside England and WalesA grant issued in England and Wales will be necessary to administer those assets if the deceased died...
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25th Feb
Practice notes
For probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern IrelandIf the deceased dies domiciled in one of...
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25th Feb
Q&As
Unfortunately, US grants cannot be resealed in the UK so if there are UK situs assets in the estate, a separate UK grant will need to be applied for...
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Produced in partnership with Nicholas Holland of McDermott Will & Emery 15th Feb
Q&As
For probate purposes, the UK consists of three jurisdictions:•England and Wales•Scotland•Northern IrelandIf the deceased dies, domiciled in one of...
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15th Feb
Q&As
The provisions of the Administration of Estates Act 1971 (AEA 1971) apply to all three jurisdictions of the UK: England and Wales, Scotland and...
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Produced in partnership with Oliver Auld of Charles Russell Speechlys LLP 15th Feb

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