Rule 10(2) of the Non-Contentious Probate Rules 1987, SI 1987/2024 (SI 1987/2024, r 10(2)) explains that the district judge or registrar may give...
Was the missing executor a professional or lay individual?It is often clear from the description of the individual in the Will whether executors were...
AEA 1925, s 44 provides that PRs have at least a year from the date of death before any beneficiary may call on them to distribute any part of the...
Registration of Births, Deaths, Marriages and Civil Partnerships (Fees) Regulations 2016, SI 2016/911, Sch 1Land...
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 point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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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