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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 Contents of Wills content

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...
Read More >
29th Nov
Practice notes
Types of powersUnder a Will or a trust, a person (the appointor) may be given the power to appoint by Will or otherwise to determine how the property...
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29th 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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29th Nov
Practice notes
IdentificationBeneficiaries must be clearly identified in the Will, otherwise the gift will fail for uncertainty. When drafting a Will, state the...
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29th Nov
Practice notes
Many Wills are fairly simplistic, merely dealing (for example) with a gift of the estate after the payment of debts to a spouse or children absolutely...
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29th Nov
Practice notes
Drafting secret trustsA client may wish to create a secret trust. A practitioner acting for such a client should preserve evidence of:•the beneficial...
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29th Nov
Practice notes
An annuity is a sum of money payable periodically, out of personal estate. Savery v Dyer (1752) Amb 139 (not reported by LexisNexis®). It is...
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29th Nov
Practice notes
ExecutorsAn executor is the person appointed by the Will to carry into effect its provisions and to administer the property of the testator. The...
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29th Nov
Precedents
This document provides general guidance regarding the reasons for and process involved in making a Will. Your Private Client practitioner will be able...
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29th Nov
Practice notes
Trustees' powersAs trusts can arise by operation of law as well as by way of express trusts, the law must provide implied powers to enable trustees to...
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29th Nov
Practice notes
The rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and Accumulations Act 1964 (PAA...
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29th Nov
Q&As
Case studyA testator leaves their estate to their child by Will on the terms of an 18–25 trust with the beneficiary having a right to receive trust...
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29th Nov
Q&As
Various jurisdictions outside of the UK recognise the concept of adult adoption. There are a number of reasons why adult adoption might be thought to...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 29th Nov
Q&As
In answering this Q&A, we have assumed that the testator died after the commencement of the Trusts of Land and Appointment of Trustees Act 1996...
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29th Nov
Q&As
Acquisition or appropriation of remainderman's interestUnder the life interest trust, the life tenant would either be entitled to live in the property...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 29th Nov
Q&As
The answer to this Q&A will depend on the exact wording of the Will and the current status of the churches named. In particular, the personal...
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29th Nov
Q&As
In Re Wellsted's Will Trusts Wellsted v Hanson it was said: ‘“Cash”…is a loose expression. Nowadays it does not mean mere cash in one’s pocket, but it...
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Produced in partnership with Helen Galley of XXIV Old Buildings 29th Nov
Q&As
The burden of inheritance tax on an estate is governed by section 211 of the Inheritance Tax Act 1984, which provides that:(1) Where personal...
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29th Nov

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