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If an executor lives abroad and does not wish to renounce their appointment, does the original will have

If an executor lives abroad and does not wish to renounce their appointment, does the original will have to be sent to them or is it possible for them to sign a certified copy?Rule 10(2) of the Non-Contentious Probate Rules 1987, SI 1987/2024 (SI 1987/2024, r 10(2)) explains that the district judge

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both

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

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If an executor lives abroad and does not wish to renounce their appointment, does the original will have

If an executor lives abroad and does not wish to renounce their appointment, does the original will have

If an executor lives abroad and does not wish to renounce their appointment, does the original will have to be sent to them or is it possible for them to sign a certified copy?Rule 10(2) of the Non-Contentious Probate Rules 1987, SI 1987/2024 (SI 1987/2024, r 10(2)) explains that the district judge

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can

If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both

Micklefield clauses

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

Late payment penalties—inheritance tax

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid