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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 Will drafting content

Practice notes
Digital assets can survive incapacity or death. Anyone who owns a digital device or has an online account should have a plan for dealing with that...
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Produced in partnership with Kerry Bornman of 3 Stone Buildings, Erin Hitchens of XXIV Old Buildings and Robert Avis of Charles Russell Speechlys 25th Jan
Q&As
A potentially exempt transfer (PET) is a gift by an individual to another individual. A gift made in this way will be exempt from inheritance tax...
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22nd Jan
Q&As
Where a property is held as tenants in common, it passes by will or intestacy rather than automatically by survivorship to the co-owner. However,...
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22nd Jan
Q&As
We refer you to the following Precedents contained in Williams on Wills which could be useful for your purposes:•Inheritance tax and foreign death...
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22nd Jan
Q&As
Legally, a trust does not exist until assets or property have been transferred to the trustees.The entitlement of a residuary beneficiary of a Will...
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22nd Jan
Q&As
For information on business property relief generally, see Practice Note: IHT—business property relief.The Q&A alludes to the advice often given to a...
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Produced in partnership with Paul Davies of Clarke Willmott 22nd Jan
Q&As
How to administer the particular legacy in question will depend fully on the precise wording of the Will, on which we cannot comment.In general terms,...
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22nd Jan
Q&As
The legislation providing for the introduction of the residence nil rate band (RNRB) is contained in:•the Finance (No 2) Act 2015 (F(No 2)A 2015),...
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22nd Jan
Practice notes
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on Wills and provides answers or guidance on some of the main issues...
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15th Jan
Practice notes
This Practice Note explains the phenomenon of ‘cryptoassets’, namely assets which are issued using distributed ledger technology, alternatively known...
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Produced in partnership with James Brockhurst of Forsters LLP 15th Jan
Practice notes
Usually, the draftsperson will have met the client to take instructions and will have obtained all the relevant information regarding their...
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15th Jan
Practice notes
There are many reasons why a testator would wish to leave part of their estate to charity. Some may be purely altruistic but it is not uncommon for a...
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15th Jan

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