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1. Disclaimer: None of the editorial team providing responses to Ask questions
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RECENT QUERIES
1. WHAT PAPERS ARE NEEDED TO SUPPORT AN APPLICATION TO SUBSTITUTE AN EXECUTOR?
1 REPLY | 30 JULY 2024
2. CAN AN LLP BE VALIDLY APPOINTED AS AN EXECUTOR OR MUST THE PARTNERS OF THE
LLP BE APPOINTED?
1 REPLY | 29 JULY 2024
3. IS AN ENGLISH GRANT SUFFICIENT TO ADMINISTER THE DECEASED'S PROPERTY IN
NORTHERN IRELAND?
1 REPLY | 29 JULY 2024
4. IF THE DECEASED'S QRI IS LEFT TO A PRE-EXISTING DISCRETIONARY TRUST AND IS
APPOINTED OUT TO CHILDREN WITHIN TWO YEARS OF DEATH WILL RNRB BE AVAILABLE?
1 REPLY | 25 JULY 2024
5. IS IT POSSIBLE TO HAVE ONLY ONE DEED OF VARIATION TO REDIRECT THE
ENTITLEMENT OF DIFFERENT BENEFICIARIES?
1 REPLY | 16 JULY 2024
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FEATURED
1. PRIVATE CLIENT TAX LEGISLATION TRACKER 2024-25
This tracker follows the progress of the Finance Bill 2025 and covers
developments from the date of the 2024 General Election onwards.
1. PRACTICE NOTE, TRUST REGISTRATION SERVICE: OBLIGATIONS FOR TRUSTEES
This note explains trustees' obligations to maintain and provide information
about trusts and their beneficiaries to HMRC's Trust Registration Service
(TRS).
1. PROBATE RULES AND PROCEDURES TRACKER
This tracker follows the progress of changes to probate rules and procedures
as HM Courts & Tribunals Service aims to modernise and digitise the process
for obtaining a grant of representation.
VIDEO AND AUDIO
1. DIGITAL ASSETS IN ESTATE PLANNING
This video provides an overview of planning points to consider when advising
clients about digital assets in their estate.
2. INHERITANCE TAX: MAIN RESIDENCE NIL RATE BAND
This video gives an overview of the main residence nil rate band, which
provides for an additional nil rate band when a residence is passed on death
to a direct descendant.
3. DEALING WITH CHARITIES: AN INTRODUCTION
This video provides an introduction to charity law; aimed at demystifying
the topic for practitioners who have little or no experience in this area.
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TOOLKITS
1. WILLS TOOLKIT
A toolkit of Practical Law Private Client's key materials on wills,
including standard documents, will clauses and drafting guidance, with links
to external guidance.
2. PROBATE TOOLKIT
A toolkit of Practical Law Private Client's key materials on obtaining a
grant of representation in a deceased's estate.
3. INHERITANCE TAX TOOLKIT
A toolkit of Practical Law Private Client's key materials on inheritance
tax.
4. TRUSTS TOOLKIT
A toolkit of Practical Law Private Client's key materials on trusts,
including materials on the life cycle of a trust, trustees and trust
administration.
5. LPA AND EPA TOOLKIT
A toolkit of Practical Law Private Client's LPA and EPA materials and links
to the OPG online tool, statutory forms and guidance.
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LEGAL UPDATES
RSS
1. GOVERNMENT ISSUES STATEMENT ON PUBLIC SPENDING INHERITANCE STATING IT WILL
NOT BE PROGRESSING CERTAIN COMMITMENTS INTRODUCED BY PREVIOUS GOVERNMENT
30 JULY 2024
2. CGT PRINCIPAL PRIVATE RESIDENCE RELIEF: ICAEW REPORTS HMRC VIEW THAT
COMPLETION DATE DETERMINES PERIOD OF OWNERSHIP
30 JULY 2024
3. UPPER TRIBUNAL TO PUBLISH SOME REFUSALS OF PERMISSION TO APPEAL
29 JULY 2024
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KEY DATES: PRIVATE CLIENT
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legislation and journals from within Practical Law.
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1. WESTLAW JOURNALS
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