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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 Q&As content

Q&As
Can an executor serve a section 42 notice?Under the Leasehold Reform, Housing and Urban Development Act 1993 where a tenant had the right to a lease...
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22nd Jan
Q&As
This Q&A is limited to cover the situation where neither A nor B (nor anyone else apart from the testator) had an existing interest in the property...
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22nd Jan
Q&As
The government guidance Practice guide 6: devolution on the death of a registered proprietor provides (at para [2.3]) that the personal representative...
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22nd Jan
Q&As
The main point to appreciate is that the nil rate band (NRB) and the spousal exemption are two completely separate provisions of the inheritance tax...
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22nd Jan
Q&As
Following the death of A, the legal title in the property vests in B alone. B will continue to hold the property on a trust of land, as to a 50%...
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22nd Jan
Q&As
The operation of the basic nil rate band (NRB), the transferable NRB and how it is calculated is explained in Practice Notes: IHT—nil rate band (NRB)...
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Produced in partnership with Phillipa Bruce-Kerr of Harrison Clark Rickerbys 22nd Jan
Q&As
The most important principle to grasp in a case such as this is that the amount chargeable to inheritance tax (IHT) is not the value of what was given...
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Produced in partnership with Paul Davies of Clarke Willmott 22nd Jan
Q&As
Discounted Gift Schemes (DGS’s) are schemes involving lifetime gifts of policies of life assurance designed to reduce a charge to IHT.Life assurance...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 22nd Jan
Q&As
While ordinarily a tenancy will in principle attract an inheritance tax (IHT) liability on its value (subject to the nil rate band and other reliefs)...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 22nd Jan
Q&As
In answering this Q&A, we have assumed that this is an express power set out in the discretionary trust deed itself. In that case, the method of...
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22nd Jan

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