Home / Private Client / Q&As / Q&As

Legal News

Question of the week: Is interest due on the late payment of a nil-rate band legacy paid after the end of executor's year?

Copyright © 2025 LexisNexis
Published on: 08 January 2025
Published by a LexisNexis Private Client expert

Article summary

This Q&A considers whether interest is due from the estate on the late payment of a nil rate band legacy more than 12 months after the testator's death.

Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Related documents:

4 News
View More
8 Q&As
View More
Powered by Lexis+®

Related documents:

4 News
View More
8 Q&As
View More

Popular documents

Micklefield clauses

Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is

Financial clean break orders in family proceedings

Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to

Where are misrepresentations made? Jurisdictional traps for the unwary (Bellmare Holdings Ltd v Wells)

Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally