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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...
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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
Burden of costs and expenses on a specific legacy of foreign propertyTax and foreign death dutiesInheritance tax attributable to the value of...
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4th Jan
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
Where a personal representative (PR) has received assets after death that were not assets to which the estate was entitled, a claim for those assets...
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29th Nov
Q&As
Unfortunately, we are not aware of any definition under the Tax Acts of ‘jewellery’ or ‘personal use’, although we refer you to the below which may...
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29th Nov
Q&As
18–25 Trusts—ConditionsSince the coming into force of Finance Act 2006 (FA 2006), all trusts created by Will on or after 22 March 2006 (subject to...
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29th Nov

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