Ademption

Commentary – Finney on Personal Representatives 1.2.2

Alteration of disposition

Legislation/Regulatory – IHTA84 s. 142

Alterations and interlineations

Commentary – Rossdale: Probate and Administration of Estates ¶22-250

Ambulatory nature of

Commentary – Finney on Personal Representatives 1.2.2

Annuities

Directions

Commentary – Tax Reporter ¶345-300

Generally

Commentary – Tax Reporter ¶345-150
Case Law – (1) CUNARD'S TRUSTEES v. COMMISSIONERS OF INLAND REVENUE (2) MCPHEETERS v. COMMISSIONERS OF INLAND REVENUE ; 1. LORD MICHELHAM'S TRUSTEES v. THE COMMISSIONERS OF INLAND REVENUE. 2. AIMÉE LADY MICHELHAM'S EXECUTORS v. THE COMMISSIONERS OF INLAND REVENUE. ; COMMISSIONERS OF INLAND REVENUE v. LADY CASTLEMAINE ; ESDAILE v. COMMISSIONERS OF INLAND REVENUE ; JONES (H.M. INSPECTOR OF TAXES) v. WRIGHT. ; LINDUS & HORTIN v. THE COMMISSIONERS OF INLAND REVENUE ; THE TRUSTEES OF THE WILL OF H.K. BRODIE (DECEASED) v. THE COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF JOHN MORANT SETTLEMENT v. COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF PEIRSE-DUNCOMBE TRUST v. COMMISSIONERS OF INLAND REVENUE

Tax-free

Commentary – Tax Reporter ¶345-250–Tax Reporter ¶345-350

Testator's intention

Commentary – Tax Reporter ¶345-300

Approval by testator

Commentary – Finney on Personal Representatives 1.10

Asset sales

Commentary – Finney on Personal Representatives 6.8.1

Attestation

Commentary – Rossdale: Probate and Administration of Estates ¶17-050

Beneficiaries

Generally

Commentary – Finney on Personal Representatives 1.11.1

Overseas estates

Commentary – Tax Reporter ¶365-325

Types of

Commentary – Tax Reporter ¶365-300

Beneficiaries under

– see Beneficiaries

Burden of tax

Estates partly exempt/partly chargeable

Commentary – Tax Reporter ¶630-750–Tax Reporter ¶631-050

Incidence of tax

Commentary – Tax Reporter ¶629-600–Tax Reporter ¶630-600

Capacity to make

Commentary – Finney on Personal Representatives 1.9

Challenging, grounds for

– see Grounds for challenging a will

Claims against, after probate

Commentary – Rossdale: Probate and Administration of Estates ¶15-010Rossdale: Probate and Administration of Estates ¶15-070

Clerical errors in

Commentary – Finney on Personal Representatives 1.6

Codicils

– see also Codicils

Generally

Commentary – Finney on Personal Representatives 1.2.3 ; Finney on Personal Representatives 1.7

Commorientes circumstances

Commentary – Golding and Connolly on Living and Working Abroad 6.7.7

Confidentiality of

Commentary – Finney on Personal Representatives 1.2.2

Construction of

Commentary – Finney on Personal Representatives 1.8

Copies

Commentary – Rossdale: Probate and Administration of Estates ¶3-020Rossdale: Probate and Administration of Estates ¶21-010

Criminal offences

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Deeds of variation

Commentary – Golding and Connolly on Advising British Expats 10.7.5 ; Golding and Connolly on Living and Working Abroad 6.7.8

Definition

Commentary – Finney on Personal Representatives 1.2

Depositing

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Destruction of

Copies

Commentary – Rossdale: Probate and Administration of Estates ¶22-150

Duplicates

Commentary – Rossdale: Probate and Administration of Estates ¶22-160

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶22-130 ; Finney on Personal Representatives 1.7

Less than total destruction

Commentary – Rossdale: Probate and Administration of Estates ¶22-140

Obliteration of signature

Commentary – Rossdale: Probate and Administration of Estates ¶22-140

Partial revocation

Commentary – Rossdale: Probate and Administration of Estates ¶22-170

Disclosures and production of documents

Examination in court

Commentary – Rossdale: Probate and Administration of Estates ¶3-030

Witness summons

Commentary – Rossdale: Probate and Administration of Estates ¶3-040

Discretionary will trusts

Commentary – Finney on Personal Representatives 7.4.5

Disputes

Commentary – Rossdale: Probate and Administration of Estates ¶1-010

Distribution from property settled by

Legislation/Regulatory – IHTA84 s. 144 ; Misc. 119

Divorce

Commentary – Finney on Personal Representatives 1.7

Donatio mortis causa

Commentary – Finney on Personal Representatives 1.3.5

Duplicate will torn or missing

Commentary – Rossdale: Probate and Administration of Estates ¶21-050

Emotional statements (no legal force)

Commentary – Finney on Personal Representatives 1.2.4

Evidence of execution

Commentary – Rossdale: Probate and Administration of Estates ¶8-140Rossdale: Probate and Administration of Estates ¶8-160

Exempt transactions

Commentary – Stamp Taxes Reporter ¶30-600 ; Stamp Taxes Reporter ¶90-005

Failure of gifts

Commentary – Finney on Personal Representatives 1.12–Finney on Personal Representatives 1.21

Forced heirship

Commentary – Finney on Personal Representatives 1.2.1

Foreign element

Construction and interpretation of bequests

Commentary – Rossdale: Probate and Administration of Estates ¶20-070

European Succession Regulations

– see European Succession Regulations

Formal validity of wills executed outside England and Wales

– see Validity of wills

International wills

Commentary – Rossdale: Probate and Administration of Estates ¶20-040

Revocation

Commentary – Rossdale: Probate and Administration of Estates ¶20-080

Testamentary capacity

Commentary – Rossdale: Probate and Administration of Estates ¶20-060

Foreign languages

Commentary – Rossdale: Probate and Administration of Estates ¶8-130

Foreign property

Commentary – Finney on Personal Representatives 1.4

Foreign wills

Brussels IV

Commentary – Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.3

Forced heirship

Commentary – Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.4

Guardianship of minors

Commentary – Golding and Connolly on Advising British Expats 10.7.1Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.5

Intestacy (consequences of)

Commentary – Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.1

Re-sealing of

Commentary – Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.2

Significance of

Commentary – Golding and Connolly on Advising British Expats 10.7.6 ; Golding and Connolly on Living and Working Abroad 3.5.1

Formalities of

Commentary – Finney on Personal Representatives 1.6

Gifts

– see Gifts

Gifts, different types of

Commentary – Finney on Personal Representatives 1.11

Giving effect to instructions

Commentary – Tax Reporter ¶365-125
HMRC Guidance – TSEM6052

Grant of representation

– see Grant of representation

Grounds for challenging

– see Grounds for challenging a will

Hand-written

Commentary – Finney on Personal Representatives 1.5.1 ; Finney on Personal Representatives 1.6

Holograph

Commentary – Rossdale: Probate and Administration of Estates ¶17-050

Intestacy

Distribution of estate rules

Commentary – Tax Reporter ¶365-175

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶1-040 ; Finney on Personal Representatives 1.1

Redemption of life interest in residue

Commentary – Tax Reporter ¶632-250

Intestacy rules

Commentary – Golding and Connolly on Advising British Expats 10.7.1 ; Golding and Connolly on Living and Working Abroad 3.5.1Golding and Connolly on Living and Working Abroad 6.7.4

Joint tenancies

Commentary – Finney on Personal Representatives 1.3.2

Joint wills

Commentary – Finney on Personal Representatives 1.5.3

Knowledge and approval

Commentary – Finney on Personal Representatives 1.10

Legacies

– see Legacies

Life policy proceeds

Commentary – Finney on Personal Representatives 1.3.1

Locating after death

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Lodging

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Making

Commentary – Rossdale: Probate and Administration of Estates ¶1-020

Marriage, revocation by

Commentary – Finney on Personal Representatives 1.7

Marriage, second or subsequent

Commentary – Finney on Personal Representatives 1.18

Mirror wills

Commentary – Golding and Connolly on Advising British Expats 10.7.2 ; Golding and Connolly on Living and Working Abroad 6.7.5

Missing

Accidental destruction

Commentary – Rossdale: Probate and Administration of Estates ¶21-020

Duplicate torn or missing

Commentary – Rossdale: Probate and Administration of Estates ¶21-050

Pin or staple marks

Commentary – Rossdale: Probate and Administration of Estates ¶21-070

Presumption of revocation

Commentary – Rossdale: Probate and Administration of Estates ¶21-030

Probate of copy or reconstruction

Commentary – Rossdale: Probate and Administration of Estates ¶21-010

Solicitor's lien over

Commentary – Rossdale: Probate and Administration of Estates ¶21-080

Torn wills

Commentary – Rossdale: Probate and Administration of Estates ¶21-040

Mutual

Commentary – Finney on Personal Representatives 1.5.2

Mutual wills

Commentary – Golding and Connolly on Advising British Expats 10.7.2 ; Golding and Connolly on Living and Working Abroad 6.7.5

Nil-rate band discretionary trusts, interaction with stamp duty land tax

Legislation/Regulatory – PR 12/11/04-2

One valid will only

Commentary – Finney on Personal Representatives 1.2.3

Personal representatives

– see Personal representatives

Pin or staple marks

Commentary – Rossdale: Probate and Administration of Estates ¶21-070

Practical trust issues

Commentary – Stamp Taxes Reporter ¶120-300–Stamp Taxes Reporter ¶120-320

Production of documents for examination

Commentary – Rossdale: Probate and Administration of Estates ¶3-030

Property devolving on death

– see Property governed by a will

Property not disposable by

Commentary – Finney on Personal Representatives 1.3

Public nature of, after death

Commentary – Finney on Personal Representatives 1.2.2

Public right of inspection

Avoidance by making settlements

Commentary – Rossdale: Probate and Administration of Estates ¶14-040

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶14-010

Restriction

Commentary – Rossdale: Probate and Administration of Estates ¶14-030

Royal wills

Commentary – Rossdale: Probate and Administration of Estates ¶14-020

Rectification under Inheritance (Provision for Family and Dependants) Act 1975

– see Inheritance (Provision for Family and Dependants) Act 1975

Residuary gifts

– see Residuary gifts

Revocation

– see Revocation of wills

Revocation of

Commentary – Finney on Personal Representatives 1.12.1 ; Finney on Personal Representatives 1.2.2 ; Finney on Personal Representatives 1.7

Searches

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Signatures

Commentary – Rossdale: Probate and Administration of Estates ¶17-050

Statutory rules

Commentary – Finney on Personal Representatives 1.2.1

Storage

Commentary – Rossdale: Probate and Administration of Estates ¶3-010

Survivorship

Commentary – Finney on Personal Representatives 1.12.2 ; Finney on Personal Representatives 1.3.2

Survivorship clause

Commentary – Golding and Connolly on Advising British Expats 10.7.3 ; Golding and Connolly on Living and Working Abroad 6.7.6

Survivorship clauses

Commentary – Tax Reporter ¶631-250 ; Tax Reporter ¶631-350

Testator's requests

Legislation/Regulatory – IHTA84 s. 143

Torn wills

Commentary – Rossdale: Probate and Administration of Estates ¶21-040Rossdale: Probate and Administration of Estates ¶21-050

Trusts

Distinction between personal representatives and trustees

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Generally

Commentary – Tax Reporter ¶355-650 ; Tax Reporter ¶365-275 ; Tax Reporter ¶366-050
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Nature of

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Vulnerable beneficiaries

Commentary – Tax Reporter ¶355-200

Types of

Commentary – Finney on Personal Representatives 1.5

Types of bequest

Commentary – Tax Reporter ¶365-150

Validity

– see also Validity of wills

Generally

Commentary – Tax Reporter ¶365-000

Validity of

Commentary – Finney on Personal Representatives 1.2.3 ; Finney on Personal Representatives 1.6

Variation of

Commentary – Rossdale: Probate and Administration of Estates ¶1-030Rossdale: Probate and Administration of Estates ¶1-060

Welsh language

Commentary – Rossdale: Probate and Administration of Estates ¶8-120

Witnesses

Commentary – Finney on Personal Representatives 1.12.1 ; Finney on Personal Representatives 1.6