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What happens if there is no will and more than one person is equally entitled to a grant?

Leah Merrifield
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When somebody dies without leaving a will they are said to have died ‘intestate’. Rule 22 of the Non-Contentious Probate Rules 1987 sets out an order of priority as to who will be entitled to obtain a grant of Letters of Administration, and to...

What types of evidence can be used on testamentary capacity?

Leah Merrifield
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In order to make a valid will a person must have “testamentary capacity”. The test for testamentary capacity is explained in our earlier blog “ what is testamentary capacity? ”. With an aging population, and an increase in...

A welcome farewell to video witnessing of Wills?

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During the pandemic, as a way to allow Wills to be witnessed properly, despite the social distancing restrictions, the law was temporarily changed to allow witnessing to Wills to be completed via a video-link. This came into force in September 2020, and was...

My children haven't been provided for in my ex's estate - now what?

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With divorce and remarriage becoming increasingly common, families have started blending together, to become a meld of parents and their new spouses, and children living part time with each parent. It is therefore important to remember that it is never too...

Predatory Marriage update

Jak Ward
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The Law Commission published an update on its “Wills Project” a couple of weeks ago, building on its initial consultation piece back in 2017. The original consultation made a passing reference to predatory marriage. The supplementary paper has...

What should I do if a Will is challenged?

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It is becoming increasingly common for people, usually disgruntled beneficiaries who are not inheriting as much as they had hoped, to challenge the validity of a Will. If you have been appointed as an Executor of an Estate where a Will is being challenged,...

Electronic Wills update

Ranulf Gull
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On 5 October 2023, the Law Commission published an update on its wills project in the form of a supplementary consultation to its initial consultation (which was published as far back as 2017), this time with a particular focus on electronic wills. Given...

Can an 'illegitimate' child inherit from their parent's estate?

Leah Merrifield
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It is not unusual for people to have children from different relationships and ‘illegitimate’ children born outside of marriage. Whilst blended families are increasingly common and often have positive relationships, unfortunately, there can...

Can you challenge an unfair will?

Leah Merrifield
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It is not uncommon for people to make wills in terms that may seem unfair, or even irrational. Family members can be left wondering whether the will actually represented the person’s wishes, or if anything can be done about it. In a recent case the...

Updated Intestacy Rules

Esther Woodhouse
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The Administration of Estates Act 1925 (as amended by the Trustee Powers Act 2014) (Fixed Net Sum) Order 2023 came into force on 26 th July 2023, amending the statutory legacy under the Intestacy Rules (‘the Rules’) to which the surviving...

Do you need a solicitor to undertake legal work?

Joanna Grewer
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The Competition and Markets Authority (CMA) has launched an investigation into the UK’s unregulated market surrounding the provision of legal services, such as will-writing, online divorce, and pre-paid probate services. According to their...

Why you should take advice when attempting to mitigate Inheritance Tax

Nadine Wealands
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A recent case involving a mother and daughter, Norma Gibbons and Dawn Gibbons, highlighted the fragility of relationships and the importance of getting good solid advice when making decisions that may well affect your future.  The background Before...

What is meant by 'laches', and when will delay stop you from challenging a will?

Leah Merrifield
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What is laches? Laches operates as a defence to a claim, and it is often understood to mean ‘delay’. In fact, laches is more than simply delay. The recent case of James v Scudamore [2023] EWHC 996 (Ch) sets out four propositions that form...

What is testamentary capacity?

Leah Merrifield
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In order for a will to be valid, a testator must have the requisite mental capacity. Capacity is one of the most commonly used grounds for challenging a will. The recent case of Baker v Hewston gives an insight into how judges approach this complex...

Capital Gains Tax on Divorce and Dissolution

Ben Taylor
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During a marriage or civil partnership, and while partners are not permanently separated, individuals can transfer assets between themselves without CGT arising. In essence, the other partner is treated as acquiring the assets (or interest in the asset) for...

Our Top 5 Reasons to Update Your Will

Alexandra  Hamilton
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If you already have a Will in place, this is something to be congratulated, especially with recent statistics suggesting that somewhere between 50% to 60% of adults in the UK do not have a Will at all. That being said, for those who have an existing Will,...

Why You Are Worried About Making a Will... And Why You Shouldn't Be

Alexandra  Hamilton
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In the most recent study conducted in September 2020, 59% of UK adults have not written a Will, which amounts to around 31 million UK adults. Whilst everyone is different and has their own reasons for not doing so, there are some common reasons why...

Care Fees - A Beginner's Guide

Sophie Crook
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Care fees are often an issue not considered until care is required. They are an issue that benefit from being given some thought before this stage and also that remain difficult to navigate for those paying them and for families who are just trying to help...

Changes to the Procedure for Entering and Renewing a Caveat

Leah Merrifield
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HM Courts & Tribunals Service have recently announced changes in how to apply for, and extend, a caveat.  A caveat is a written notice that prevents a Grant of Probate or Grant of Letters of Administration being issued until the caveat is removed....

Deputyship Orders - Pilot Scheme Reduces Waiting Time for Orders by 75%

Kerry-Jo Gallimore
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In the summer of 2021, the Court of Protection introduced an online case management pilot scheme, designed to speed up the process of obtaining a Deputyship Order. A Deputyship Order is required when someone loses the capacity to make some or all decisions...

Taxation and the Monarchy

Oscar Scotney
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The UK has the joint 4 th highest rate of Inheritance Tax (IHT) in the world at 40%. Japan tops the table at 55% whilst New Zealand, Portugal, and Sweden (among others) have a 0% Inheritance Tax rate. HMRC received £6.1 billion from IHT alone in the...

Recognition of Deputyship Orders Abroad

Leah Merrifield
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We recently attended a Court of Protection masterclass, and one of the topics discussed was the procedure for the recognition of a Deputyship Order in Italy. A Deputyship Order is a type of court order that is made by the Court of Protection. It...

Administration of Estates - Our Practical Solutions to Impossible Questions

Esther Woodhouse
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Administering the estate of a deceased loved one can be traumatic and even more so when faced with financial organisations that create obstacles to moving the administration forward. In this blog, Esther Woodhouse reaches out to those having had similar...

Children in Wills - Are All Your Children Benefitting Correctly?

Sophie Crook
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The question of who your children are may seem a simple one. However, in the modern world where family dynamics are becoming increasingly complex, it is important to guarantee that the legal definition of “children” aligns with your personal...

Top 5 Estate Planning Tips

Oscar Scotney
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Estate planning is not an isolated task - life changes quickly and your estate planning should evolve with it. Below are our top 5 estate planning tips to help safeguard your assets, minimise inheritance tax and give you peace of mind for the future: ...

Probate Fee Increase - How Much Are Fees Increasing and How Will It Affect Me?

Esther Woodhouse
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It’s good news that the government’s original proposal to introduce a “death tax” has been scrapped, as this would have seen grieving families pay up to £6,000 for probate. However, introducing a flat fee of £273 is still...

Remote Witnessing of Wills - Was It Worth It?

Jak Ward
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Parliament reacted slowly to the emergence of Covid-19 in this country when it came to will-writing. Despite the Government locking the country down in March 2020, it took Parliament until July 2020 to temporarily amend Section 9 of the Wills Act 1837 to...

Government Decide Inheritance Tax Staying as Is and Capital Gains Tax to Be Refined

Ben Taylor
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The Treasury has written to the Office of Tax Simplification (OTS) in response to its second report on Inheritance Tax (IHT) and on its two Capital Gains Tax (CGT) reports. The second report on IHT had the aim of investigating and commenting on the...

Caveats in Probate Disputes - What Are They, Why Should I Apply for One, and How Do I Apply?

Jak Ward
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I have encountered a fair number of new enquiries recently where the obvious first step to take is to apply to enter a caveat at the Probate Registry. I, therefore, felt that it would be a topical yet timely reminder of what they are, why they can be useful,...

Where There's a Will, There's a Way: Demystifying the Intestacy Rules

Jak Ward
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When a person dies leaving no will, they are said to have died intestate. As they have not provided directions as to how they wish their assets to be dealt with, their estate is shared out in accordance with a set of legal principles known as “the...

Court of Appeal Approves the Right for Applicants to Recover CFA Success Fees in the Case of Hirachand V Hirachand

Jak Ward
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The eagerly awaited Court of Appeal judgment in Hirachand was handed down last week. When this issue crops up in a case, I find that it is incredibly difficult for one to grapple one way or the other, let alone second-guess which way the judiciary is going...

The Past, Present and (Possible) Future of Wills and Probate?

Jak Ward
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Since the emergence of Covid-19 in March 2020, every industry in the UK has faced challenges. Some have seen their development and growth thwarted, whilst others have shone. We’ve hopefully seen the back of the worst of it. I’m now at the...

Estate Administration: It's a Matter of Public Record

Esther Woodhouse
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After death, there is often a need for your Personal Representatives to apply to the Probate Registry for a Grant of Representation. The Grant confirms the Personal Representatives’ authority to administer the estate which is needed to collect...

Should We Discuss Inheritance?

Ben Taylor
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We can often find discussing money matters, like inheritance, a little uncomfortable. However, in some cases it is quite common and, as in my experience, we are starting to observe a changing attitude towards talking about property, finances, and death. ...

Are Your Legal Affairs up to Date?

Joseph Stoehr
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The past eighteen months have forced us all to think about a lot and for many this has meant finally writing a will or rummaging around for their “current” one to give it a much-needed review and update. Sorting out wills tends to stay on...

Property Investment Portfolios - Is a Family Investment Company (FIC) the Answer?

Ben Taylor
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There have been a number of changes in the tax environment over the last few years aimed at discouraging private ownership of second or investment properties. The changes include the introduction of the higher rates of SDLT (an extra 3%) and the changes to...

Implications for Carers and Deputies - Access to Sex Workers

Elizabeth Young
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A decision in the case of ‘C’ has been handed down, judging him to have the capacity to engage in sexual relations and to potentially engage a sex worker and identifying issues for those who may be asked to help make such arrangements for others....

The Updated Trust Registration Service

Chris Wilkes
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The Trust Registration Service (“TRS”) was originally set up in 2017 and only required trustees of express trusts with a relevant tax liability to register. The relevant taxes are: Income tax Capital Gains Tax Inheritance tax Stamp Duty...

Divorce and Tax

Ben Taylor
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We often get asked about the tax situation on divorce. Whilst there is no one size fits all, the following is a general outline of the common tax issues that arise on a divorce or separation . Advice should always be sought at an early stage and a plan...

Are People Becoming More Reliant on Their Inheritance?

Tim Russ
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Will and inheritance claims have been significantly increasing for many years now. According to the Ministry of Justice reporting in the Times last year, in 2016, the number of individuals seeking to claim a share or a larger proportion of a deceased...

A New Tax on Wealth

Ben Taylor
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A new tax on wealth is being considered and a report by The Wealth Tax Commission has been released this month making recommendations to the Government. To find out how such changes could affect you as a taxpayer and whether you should review your...

Chancellor Looking to "Rebuild Funds" With New Tax Regime

Ben Taylor
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This week, the Office of Tax Simplification (OTS) released a report on Capital Gains Tax (CGT). These follow a request by Rishi Sunak, Chancellor of the Exchequer, to “identify opportunities relating to administrative and technical issues as well as...

Trust Registration Service - Updating Your Records

Ben Taylor
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The administration of a trust is becoming increasingly comparable to that of a company, with the Trust Registration Service (TRS) and the responsibilities of trustees respect that, comparable to those for Companies House. Trustees are required to record and...

One House or Two? - Multiple Dwellings Relief

Ben Taylor
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Multiple Dwellings Relief (MDR) is an important relief for Stamp Duty Land Tax (SDLT), where a purchaser acquires more than one dwelling as part of a transaction, or where there is a single dwelling purchase, but it is linked to at least one other...

Bereavement - The Impact of Covid-19 on Families, Loved Ones and the Administration Process

Esther Woodhouse
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The effects of Covid-19 and the lockdown across the world are certainly not something that any of us could have ever envisaged or expected to happen during our lifetime. The effects are devastating and widespread, impacting the whole world beyond...

Update on the Intestacy Rules

Joseph Stoehr
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If someone dies without a will (or without one that is valid), the intestacy rules dictate how much of their estate their partner, children and other relatives inherit. Legislation passed yesterday – the Administration of Estates Act 1925 (Fixed Net...

What Happens If I Have No Will?

Joseph Stoehr
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If you don’t have a will yet, you’re not alone. It was recently estimated that somewhere between 50% and 60% of adults in the UK do not have one. Many assume their loved ones will automatically inherit their estate - but that’s...

FAQs: Lasting Powers of Attorney

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Most of us understand the importance of making a will in order to ensure that our affairs are taken care of as we intended on our death. However, fewer of us consider the importance of Lasting Powers of Attorney (LPAs) and what would happen if we are no...

A Parents' Guide to Assisting a Child in a House Purchase

Elizabeth Young
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With the average house price having increased over 40% over the last 10 years*, it is increasingly common for loved ones to assist when buying property . It is important that the terms of this assistance are agreed in principle, advice taken and terms...

What to Do If Someone Dies Abroad

Elizabeth Young
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When a loved one dies abroad it can be difficult to know where to start, particularly if you are new to the estate administration process and are having to deal with an unfamiliar system in stressful circumstances. Who should you inform when someone dies...

Understanding the Role of an Executor

Chris Wilkes
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End of life planning is something that we all have to do. As an individual, a will is arguably one of the most important documents we have to create, so it's worth taking the time to get it right and understand the different elements.   It is...

The Importance of Guardianship

Chris Wilkes
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Considering the worst-case scenario is not always easy to do. However, when you have children it is important to think about who would care for them if the worst should happen to you. It cannot always be assumed that if the worst-case scenario occurred your...

The Role of APR and BPR in Estate Planning

Ben Taylor
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As the dust settles following the Autumn Budget, in amongst the various documents released around the same time, HMRC published research on the use of Agricultural Property Relief (APR) and Business Property Relief (BPR), and taxpayers’ attitudes...

An Alternative to Trusts?

Robert Webb
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When it comes to tax planning there can often be a temptation to keep up with the Jones’ and enter into the latest new tax planning schemes. In some cases, this may be a sensible move, but in others, there is a distinct possibility that you may...

Stamp Duty Land Tax and Partnerships

Ben Taylor
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The SDLT legislation applicable to partnerships (which includes partnerships under the Partnership Act 1890 and Limited Liability Partnerships under the 2000 Act) is, in my opinion, the most complex area of the entire SDLT regime. The effect of these...

The Annual Tax on Enveloped Dwellings and Mixed Partnerships

Ben Taylor
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Many of our clients have residential property held within a business structure for one reason or another. Mixed partnerships (i.e. partnerships of individuals and companies) are popular, particularly within the farming industry. Although ATED was brought in...