WILLS
- Law Commission review of Making Wills
- Testamentary capacity
- Mutual Wills
- Validity of Wills
- Forgery
PROBATE
- Law Commission review of the law on disposal of deceased’s body
- Effect of re-sealing a Grant
- Can a beneficiary challenge the costs of the law firm acting on behalf of the PR?
- Doctrine of Laches in relation to making probate claims
- IPFD case(s)
- Presumption of death certificates
- Provision of estate accounts
- Bereavement (Remedial) Order 2022
TRUSTS
- HM Treasury review of Anti-Money Laundering rules
- TRS Manual updates particularly regarding discrepancy reporting
- STEP Trust Resource Centre
- STEP – new guidance on trusts of land notification & protection of trusts
TAX
- HMRC developments including investigations into IHT
- IHT thresholds and interest on tax paid late
- Agricultural Property Relief – geographic scope and consultation on changes in relation to Environmental Land Management Schemes & Agricultural tenancies
- Pension scheme changes and impact on estate planning
- Who granted deceased a right of occupation for IHT purposes?
- Changes to tax reporting requirement for low income trusts & estates
- Damages for mistaken IHT advice
- Are loan notes deductible for IHT?

