Recent articles – Page 4
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In the right direction
With the increase in tax avoidance schemes involving long-term loans, the issue of personal representatives’ liabilities to creditors has again reared its ugly head. Georgia Bedworth outlines a potential solution: applying to the court for directions
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Our nation’s good
The acceptance in lieu and cultural gift schemes provide means to transfer objects, land and buildings into public ownership, in return for the settlement of tax liabilities. Paul Fairbairn explains the tax planning opportunities they can offer
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Alternative take
In the second of a two-part series on the beneficial interests in land owned by two or more people, Ian Bond and Gary Rycroft consider the importance of applying for alternative restrictions to protect both the solicitor and their client
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Off limits
There are circumstances under which it is necessary to apply for a limited grant of administration. David King provides an overview of the grant ad colligenda bona, and a practical guide to obtaining it
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Ready and willing
Will-writing and estate administration offer steady income for firms, but the risks of exposure to negligence claims have discouraged many from this work. Mark Baxter offers a best practice guide to avoiding these risks and safely pursuing this profitable source of revenue
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Gaining currency
Digital assets are an increasingly commonplace reality of will-drafting, but one type with which practitioners may be less familiar is the cryptocurrency, such as Bitcoin. Ian Bond and Lucy Obrey explain what solicitors need to know about this emerging trend
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Stuck in the middle
Christine Green and Fiona Lawrence provide a first-hand account of how challenging the role of independent administrator can be, describing a recent case in which Christine was the court-appointed administrator led to make an application for directions due to one beneficiary’s conduct
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Irish origin
For solicitors acting on a UK-based estate which includes Irish assets, Maria Lakes explains what is needed to complete the detailed and sometimes lengthy process of obtaining an Irish grant to deal with these assets
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PS July 2013
This edition features trustees with conflicting interests, forensic accountants, using artwork to meet tax liabilities, the RDR, WIQS, wealth planning, elderly care, being a charitable trustee, probate in France and Jersey, deathbed mental capacity, Green Deal and probate properties, investment bonds, and conflicts of law in cross-border cases
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PS May 2013
This edition features deathbed wills, Hawes v Burgess on solicitors’ evidence, capacity to consent to sexual relationships, estate administration mistakes, referrals to financial advisers, the 2013 budget, international probate, holiday lettings businesses, pro bono work, pre-nups and matrimonial property regimes for international couples
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