client information sheets

Most people will at some time or other have to face the death of a close member of the family.  If this happens to you, in addition to coping with your grief you may have to deal with the business and financial affairs of the person who has died.

Advance directives or living Wills

An advance directive, or ‘living Will’, allows a person to make provision for future health care in the event of permanent mental impairment or incurable physical illness.

Deeds of variation

In this country an individual is free to make whatever provisions he or she wishes in their Will or indeed not to make a Will at all.  However, it is often desired when an individual has died to change the terms of their Will or the effect of the intestacy provisions (which apply when no Will has been made). Provided that all of the beneficiaries affected by the proposal are adult and in full agreement then a variation can be made.  The document giving effect to the agreement is known as a deed of variation or a ‘deed of family arrangement’.

Directions for signing a Will or Codicil

What to do if any alterations need to be made to aWill (or Codicil)

Domicile is an important legal concept when it comes to preparing Wills and administering estates of people who have died.  It can also determine how much of an estate is liable to inheritance tax.

When you make a Will the overriding principle of law is that you have complete freedom to provide for your estate to be distributed in whatever way you choose.  However, this freedom is restricted to an extent by the provisions of the Inheritance (Provision for Family and Dependants) Act 1975.

Married couples often make Wills, which provide that, when the first of them dies, his or her estate passes in total to their widow or widower, and on the death of the survivor the combined estate passes to their children.  This ensures that the survivor is adequately provided for according to the assets available.

This Act provides that certain people who consider that they will not receive reasonable financial provision from the estate of someone who has died (whether or not a Will is left) may apply to the court for some financial provision to be made for them.

Problems can arise if you are no longer able to manage your affairs owing to an accident, illness or old age. For example, what will you live on? How will you pay your bills? Who will sign necessary documents for you?

You may consider that a Will is not necessary and that what you own will be fairly distributed on your death anyway.  But that is not necessarily the case. Parliament has laid down strict rules for the distribution of the property of a person who has died without making a Will (intestate).

Principal duties of a trustee

On accepting a position as a trustee, a person must be aware of the duties imposed on him by the trust deed and by statute. The following is a non-exhaustive overview of the principal duties of a trustee.

The statutory notices are advertisements published in the London Gazette and a local paper giving notice of the personal representatives' intention to distribute.  They give notice to creditors and other people who may have an ‘interest’ in the estate that any claim must be received by a specific date (at least two months from the date of the notice). 

The Court of Protection - our services

Being a receiver appointed for a client of the Court of Protection is a very onerous and important position. If you have been appointed or wish to be appointed to this position you may want some help and guidance.

The Court of Protection

In his 2006 Budget, the Chancellor proposed radical changes to the inheritance tax (IHT) treatment of trusts. With the passing of The Finance Act 2006, these changes have now become law.