Archives: Wills, probate and administration

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Procedure – deputies; costs

May 2024 | Wills, probate and administration

Professional deputies can claim fixed fees for certain elements of their CoP work. The CoP has issued a substituted PD 19B to reflect updates to fixed costs that deputies can now claim from 1 April 2024. It also makes further amendments to reflect recent case law. Other PDs have also been amended, including PD 20B …

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Capacity – dementia

May 2024 | Wills, probate and administration

It was in the best interests of both the married parties that they each remain at their current placements with no form of contact for the time being. This was a couple who had been married for 63 years and both suffered with dementia. There were concerns about their ability to cope on their own …

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Inheritance tax – grant on credit

May 2024 | Wills, probate and administration

Given that IHT due on an estate is payable before a grant of representation is issued, the PRs may be unable to raise sufficient funds to make the payment. HMRC may agree to postpone payment of IHT (either in whole or in part) on an application for a grant on credit. However, interest continues as …

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Statutory wills – variation; notification to beneficiaries

April 2024 | Wills, probate and administration

Charities who were not identified in a statutory will and were to benefit from a residuary gift must be notified when the will is changed, the CoP has ruled. In 2008, a statutory will was made for P, who was mentally incapacitated. P’s deputy was his brother who applied in 2022 to amend the will. …

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Wills – capacity

April 2024 | Wills, probate and administration

T’s will limiting pecuniary legacies to his five granddaughters to a nominal sum was ‘entirely rational’, the HC ruled. T made the will in 2018 leaving the bulk of his £500,000 estate to his two surviving children, with £50 legacies to the claimants (they were the children of his deceased son). A previous will, made …

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Practice – deprivation of liberty

April 2024 | Wills, probate and administration

The Law Society has published a raft of updated guidance and reference guides on deprivation of liberty, which lawyers and other professionals in health and social care will find invaluable. The key guide is Understanding when someone is deprived of their liberty – it reflects developments since original LS guidance was published in 2015. Those …

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IHT avoidance – protective costs orders

April 2024 | Wills, probate and administration

Was it fair and just to make a protective costs order (PCO) in the absence of any issues of general public importance? The UT found nothing unfair in the appellants in a recent case being exposed to liability for the costs of appealing an FTT decision that an IHT avoidance scheme was ineffective. The executors …

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