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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
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
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
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
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
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
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...
Read More >
9th Nov
Practice notes
What is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to administer a deceased’s estate...
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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes 12th Jan
Practice notes
The disappearance of a person does not automatically enable others to take control of that person's affairs or their property ownership. That can...
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9th Nov
Practice notes
Codicils may be used for making any alteration in a Will such as to alter the executors or make changes in legacies, whether by addition or deletion...
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9th Nov

Most recent Contents of Wills content

Q&As
DomicileThe essential validity of a Will of movables or of a gift of movables, is governed by the law of the testator's domicile at the time of their...
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15th Feb
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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15th Feb
Q&As
This Q&A assumes that:•T is the sole shareholder of the company•the properties held by the company are all situated in the UKT’s wishes can be carried...
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15th Feb
Q&As
A legacy in a Will of a laptop does not necessarily incorporate a legacy of the information stored on the laptop.Digital assets comprise the tangible...
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15th Feb
Q&As
This Q&A considers whether the provisions set out in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) apply in a situation...
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Produced in partnership with Christopher Snell of New Square Chambers 15th Feb
Q&As
It is important to note that the provisions of the Will deal with the rights of the beneficiary vis a vis the trustees of the Will trust. The answer...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Feb
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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22nd Jan
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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22nd Jan
Q&As
There is no requirement to have more than one executor, except where a beneficiary under a Will is a minor or a life interest arises under the Will....
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14th Jan
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 8th Jan

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