WILLS
- Video execution of Wills
- Importance of including a charging clause
- Testamentary capacity
- Lack of knowledge and approval
- Severance of joint tenancy by execution of mirror Wills
- Missing Will – did deceased die intestate?
PROBATE
- Apple iCloud – access to nominated people
- Secret trusts
- Can a term in a Will revoke the exercise of a power in a trust deed?
- Proprietary estoppel and partnership assets
- Litigants in person
- Guidance on applications under s.8 Children Act 1989
- Re-sealing a foreign grant to enable litigation
- Put up or shut up orders re probate claims
- Definition of NRB legacy and effect on gift
TRUSTS
- TRS and the registration of non-taxable trusts
- Modern meaning of terms in old trust deeds
- Pension trust – discretionary payments
TAX
- IHT interest rate rises
- Changes to the excepted estates rule and their impact
- SDLT – ‘residential property’; multiple dwellings relief
- Crypto asset reporting
- Overseas marriages and Marriage and Civil Partnership (Minimum Age) Act 2022
- ER and BADR – can you round up ownership to 5% to qualify?

