https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Askhttps://uk.practicallaw.thomsonreuters.comPrivate ClientPrivate ClientWho does the income belong to during the estate administration period?https://uk.practicallaw.thomsonreuters.com/Document/Ica232da2429411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica232da2429411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 28 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ica232da2429411f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where land is held by a local authority on trust for a charity, will paragraph 12 of Schedule 6 to the Land Registration Act 2002 prevent a successful claim for adverse possession?https://uk.practicallaw.thomsonreuters.com/Document/I1ca374873cd511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1ca374873cd511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 23 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I1ca374873cd511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a will of a foreign domiciliary be proved in England and Wales if they married after making the will but, under the law of their domicile, the will is not revoked by subsequent marriage?https://uk.practicallaw.thomsonreuters.com/Document/Ibb78e05338ed11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibb78e05338ed11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 17 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ibb78e05338ed11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29If a donor and one named attorney have signed an EPA before 1 October 2007, but the second and third named attorneys have signed the EPA after this date, is the EPA valid?https://uk.practicallaw.thomsonreuters.com/Document/I626dc1c8375d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I626dc1c8375d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 14 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I626dc1c8375d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the legal definition of a gift?https://uk.practicallaw.thomsonreuters.com/Document/Ifb5aa0f032e711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifb5aa0f032e711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 08 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ifb5aa0f032e711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is the normal expenditure out of income exemption available for gifts from a trust?https://uk.practicallaw.thomsonreuters.com/Document/I216512f2333511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I216512f2333511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 08 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I216512f2333511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is it necessary to report an intestate estate to HMRC where no grant is required, given the value of the free estate, but the deceased had a life interest?https://uk.practicallaw.thomsonreuters.com/Document/I54f77c3829fb11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I54f77c3829fb11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 27 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I54f77c3829fb11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Who is liable for IHT where the will leaves pecuniary legacies free of tax to non-exempt beneficiaries with the residue going exclusively to exempt beneficiaries?https://uk.practicallaw.thomsonreuters.com/Document/Ide25b9a7283411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ide25b9a7283411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 25 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ide25b9a7283411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is the consent of the Charity Commission required for the transfer of non-land assets by a liquidator of a charitable company?https://uk.practicallaw.thomsonreuters.com/Document/I807bd029fb7011f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I807bd029fb7011f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 27 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I807bd029fb7011f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where not all trustees are registered proprietors, can a trustee who is not currently a registered proprietor be appointed by Form TR1 or do we need to apply to the Land Registry?https://uk.practicallaw.thomsonreuters.com/Document/I3492854cf77b11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3492854cf77b11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 22 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I3492854cf77b11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29If a non-UK resident disposes of UK residential property acquired before 5 April 2015 to their spouse, what is the base cost for the transferee spouse for CGT purposes?https://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 11 Nov 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can the trustees of a bare trust waive the right to a dividend owing on company shares held on trust?https://uk.practicallaw.thomsonreuters.com/Document/I1ad29f6cb49611f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1ad29f6cb49611f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 29 Oct 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I1ad29f6cb49611f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a 20-year-old beneficiary disclaim a contingent gift if they have not yet reached the contingency age of 25 years?https://uk.practicallaw.thomsonreuters.com/Document/If481bc04b4d211f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If481bc04b4d211f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 29 Oct 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/If481bc04b4d211f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How can a registered charge be discharged where the mortgagee has died and no grant of representation has been obtained?https://uk.practicallaw.thomsonreuters.com/Document/I9ef72229948911f0b24092ee327aff1e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9ef72229948911f0b24092ee327aff1e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 18 Sep 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I9ef72229948911f0b24092ee327aff1e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Will ownership periods for old and new shares in a capital reduction demerger be added together for IHT BPR purposes?https://uk.practicallaw.thomsonreuters.com/Document/I84b08809776111f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I84b08809776111f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 12 Aug 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I84b08809776111f09e79d3396e9acd90/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a beneficiary make a declaration of trust over foreign property in advance of the formalities required to vest the interest in the beneficiary that would be effective for UK tax purposes?https://uk.practicallaw.thomsonreuters.com/Document/I1fbee01d56e411f0ae8fc362ad603490/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1fbee01d56e411f0ae8fc362ad603490/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 02 Jul 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I1fbee01d56e411f0ae8fc362ad603490/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How do you report and calculate IHT on foreign property?https://uk.practicallaw.thomsonreuters.com/Document/I7179c18b362c11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7179c18b362c11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 21 May 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I7179c18b362c11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can I deduct capital gains tax from the value of a chargeable transfer when assessing how much IHT to pay?https://uk.practicallaw.thomsonreuters.com/Document/I42a310eb304a11f0b6a3874d50b19388/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I42a310eb304a11f0b6a3874d50b19388/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 14 May 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I42a310eb304a11f0b6a3874d50b19388/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does the time limit for IHT loss on sale of land relief include the anniversary of the date of death?https://uk.practicallaw.thomsonreuters.com/Document/Ic999fab7304211f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic999fab7304211f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 14 May 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ic999fab7304211f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How can a charge registered nearly 50 years ago against someone who died over 30 years ago be enforced?https://uk.practicallaw.thomsonreuters.com/Document/If17bcf5a2a7811f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If17bcf5a2a7811f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 06 May 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/If17bcf5a2a7811f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How do the GROB rules apply where the property gifted benefits from APR or BPR?https://uk.practicallaw.thomsonreuters.com/Document/I1f35970f24ff11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f35970f24ff11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 29 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I1f35970f24ff11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a statutory will be varied by a deed of variation?https://uk.practicallaw.thomsonreuters.com/Document/Iadd73b64203e11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iadd73b64203e11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 23 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Iadd73b64203e11f0a7dab2b58dadda60/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Probate: is a grant issued for the use and benefit of a minor limited until they reach 18 even if it does not say so?https://uk.practicallaw.thomsonreuters.com/Document/I80e148891a7811f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I80e148891a7811f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 16 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I80e148891a7811f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can CGT hold-over relief apply when trustees resettle trust assets?https://uk.practicallaw.thomsonreuters.com/Document/Iaca8951019c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iaca8951019c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Iaca8951019c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Insolvent estates: is income tax an ordinary or a preferential debt?https://uk.practicallaw.thomsonreuters.com/Document/Id687153719e411f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id687153719e411f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Id687153719e411f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can professional executors and trustees benefit from interest on a client account?https://uk.practicallaw.thomsonreuters.com/Document/Ib5055ebb19fe11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib5055ebb19fe11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ib5055ebb19fe11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can we use AS1 to transfer an equitable interest in land?https://uk.practicallaw.thomsonreuters.com/Document/Iaca895b619c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iaca895b619c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 15 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Iaca895b619c711f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does the rule against double portions extend to gifts to grandchildren?https://uk.practicallaw.thomsonreuters.com/Document/Ib42f1e9d15f611f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib42f1e9d15f611f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 10 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Ib42f1e9d15f611f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Do trustees have a statutory power to make loans and what are the consequences of acting outside their powers?https://uk.practicallaw.thomsonreuters.com/Document/Id4dbe890148611f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id4dbe890148611f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 08 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Id4dbe890148611f082a5ae4bb4582a09/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Probate: what is the procedure to remove a caveat by consent after the filing of an appearance?https://uk.practicallaw.thomsonreuters.com/Document/I0b69a357148a11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0b69a357148a11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 08 Apr 2025 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I0b69a357148a11f0aee9df768af9403e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29