Probate

View Private Client by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Application for probate and letters of administration Cross-border estates Digital assets and cryptoassets Distribution of the estate Entitlement to the estate Estate administration Estates—income tax and CGT Estates—inheritance tax Fast find key precedents—probate matter Immediate steps following death Missing persons and presumption of death Personal representatives Pre-application matters Problems during the administration

Latest Private Client News

UK Inheritance Tax changes—how the US-UK Treaty could protect some Americans

UK Inheritance Tax changes—how the US-UK Treaty could protect some Americans

The following Private Client news provides comprehensive and up to date legal information on UK Inheritance Tax changes—how the US-UK Treaty could protect some Americans

Private Client weekly highlights—10 April 2025

Private Client weekly highlights—10 April 2025

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—10 April 2025

HMRC Trusts and Estates Newsletter: April 2025

HMRC Trusts and Estates Newsletter: April 2025
Question of the week: If an executor has intermeddled, can they have power reserved to them?

Question of the week: If an executor has intermeddled, can they have power reserved to them?

The following Private Client news provides comprehensive and up to date legal information on Question of the week: If an executor has intermeddled, can they have power reserved to them?

Featured Private Client content

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?

Can a power of attorney lapse or expire or does it last indefinitely? Does it need to be updated or 'refreshed'?Lasting powers of attorneyIn contrast...

Death in service benefits

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Lifetime gifts

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...

Practice notes

Exemptions and reliefs from income tax

Exemptions and reliefs from income taxFor income tax rates and allowances applicable in the current tax year, see Practice Note: Key UK tax rates,...
Read More >
1st Mar
Practice notes

Payment of legacies

Payment of legaciesIdentification of beneficial interestsThe personal representatives (PRs) of an estate must identify:•the beneficiary or...
Read More >
2nd Mar
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
Read More >
Produced in partnership with Pete Murrin of Turcan Connell
28th Mar
tag iconScottish Law
Practice notes

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...
Read More >
2nd Mar
Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
Read More >
1st Mar
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
Read More >
1st Mar
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
Read More >
2nd Mar
Practice notes

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellings

CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
Read More >
Produced in partnership with Alison Cartin of Taylor Wessing LLP
28th Mar
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
Read More >
Produced in partnership with Emma Holland of Stewarts Law
28th Mar
Practice notes

Calculating the IHT charge on death

Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
Read More >
2nd Mar
Practice notes

Protectors

ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Read More >
Produced in partnership with Alison Cartin of Taylor Wessing LLP
28th Mar
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
Read More >
Produced in partnership with Chris Bryden of 4 King’s Bench Walk
28th Mar
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
Read More >
2nd Mar
Practice notes

Perpetuities and accumulations

Perpetuities and accumulationsThe rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and...
Read More >
1st Mar
News

Changes to the excepted estate rules for IHT and procedure from January 2022

Private Client analysis: The new process for reporting the gross and net value of an estate, for inheritance tax (IHT) purposes, is effective for...
Read More >
2nd Mar
Q&As

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?Reservation of...
Read More >
Produced in partnership with Lynne Counsell of 9 Stone Buildings
28th Mar

Popular documents

What is the procedure for applying for a limited grant of probate?

What is the procedure for applying for a limited grant of probate?Where the deceased’s estate is solvent, section 113 of the Senior Courts Act 1981 provides that the court may grant probate or administration in respect of any part of the estate, limited in any way the court thinks fit. There are a

If a husband and wife hold shares in a company jointly, what happens on the death of one of them? Will

If a husband and wife hold shares in a company jointly, what happens on the death of one of them? Will the deceased's interest be extinguished so that the shares pass automatically to the surviving spouse without becoming part of the estate?On the death of one joint owner the legal title to the

Funeral arrangements

Funeral arrangementsFuneral arrangementsFuneral arrangements are usually made by a member of the deceased’s immediate family. An executor appointed in the deceased’s Will may be required to undertake this responsibility if no one else is available.The PRs should check the Will to see whether the

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can

A grant of probate has been issued with powers reserved to an appointed executor under a Will. How can the executor obtain full powers?Reservation of power to non-proving executor(s)A person appointed as executor under a Will is not obliged to accept the appointment. If they do not wish to accept