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...
Does interest accrued on pecuniary legacies during the administration of an estate count towards the nil rate band allowance in a discretionary...
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...
Fees—Wills & ProbateRegistration of Births, Deaths, Marriages and Civil Partnerships (Fees) Regulations 2016, SI 2016/911, Sch 1Land Registration...
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 rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
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
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