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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 Distribution of the estate content

Practice notes
Duty to keep estate accountsSection 25 of the Administration of Estates Act 1925 (AEA 1925) provides that personal representatives (PRs) have a duty...
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9th Apr
Practice notes
The basic positionThe beneficiaries will want to know that the estate is being effectively administered by the personal representatives (PRs) and will...
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9th Apr
Practice notes
This Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are issued using distributed ledger technology, alternatively known...
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Produced in partnership with James Brockhurst of Forsters LLP 9th Apr
Practice notes
Coronavirus (COVID-19): During the coronavirus (COVID-19) pandemic the formalities for signing and attesting a Will set out in the Wills Act 1837 have...
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31st Mar
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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25th Mar
Practice notes
Ascertainment of residueOnce the legacies have been paid, the personal representatives (PRs) can establish the amount available for distribution to...
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1st Mar
Practice notes
Assent by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would be appropriate for the...
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1st Mar
Q&As
As an executor is appointed by the Will rather than by the grant of probate, they have the authority, in principle, to take action in relation to the...
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26th Feb
Q&As
Joint tenancy with right of survivorship is a type of ownership which can apply to both real and personal property and involves two or more people...
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25th Feb
Q&As
Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). A land transaction is not chargeable...
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15th Feb
Q&As
We have assumed that there are express trusts arising in the Wills, rather than absolute interests. We also assume that the intention is to transfer...
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15th Feb
Q&As
As this Q&A has identified, a personal representative (PR) must assent to transfer assets to beneficiaries entitled under the testator’s Will. This...
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15th Feb
Q&As
A person dies intestate if they die without a valid will being in place.The Administration of Estates Act 1925 (AEA 1925) sets out the statutory order...
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15th Feb
Q&As
In order for a variation to qualify for the inheritance tax treatment of section 142 of the Inheritance Tax Act 1984 (IHTA 1984), the variation must...
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15th Feb

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