The Estates guide has been enhanced with the addition of some clarification of the operation of the Insolvency Act 1986 when assets pass by survivorship out of insolvent estates. Beneficiaries could be asked to make a payment to the estate within five years of the death if an insolvency administration order is made.

All probate applications must be made online from 2 November 2020, with a few permitted exceptions for complex applications. The Estates commentary has been updated to reflect this change, and to provide a list of the exceptions for which a postal application may be made.

The Estates commentary has been enhanced to include discussion of recent case law pertaining to the forfeiture rule and a helpful section on locating a will.

The Estates commentary has been updated to reflect operational changes brought in by HM Revenue & Customs and the Probate Registry. HM Revenue & Customs will no longer print and stamp the inheritance tax Probate Summary, form IHT421, and return it to customers. Instead, they will email the IHT421 directly to the HM Courts & Tribunals Service. They will let the agent or taxpayer know when they have done this either by writing, or by adding a note to the IHT calculation. HM Revenue & Customs will no longer be accepting cheque payments for IHT, or making IHT repayments by cheque. They have started to update various IHT forms to include space to add bank details. To date, the provision to add bank details has been added to the Claim for Relief – Loss on Sale of Shares, form IHT35, and Inheritance Tax Account, form IHT100. Practitioners should make sure that they are using the latest versions of all forms. Probate applications should be sent to the Oxford and Newcastle district registries only, and not Cardiff or Harlow. The Estates commentary provides practical guidance for all those running probate files.

From 20 April 2020 existing statements of truth for estates will be replaced by the new grant of representation application forms. Old-style Statements of Truth received after that date will be rejected by the Probate Registries and practitioners asked to submit the appropriate new form instead. The implementation of the new forms is part of HM Courts & Tribunals Service’s drive to streamline its systems thereby enabling bulk scanning. This in turn is expected to reduce errors and speed up their processes. The new forms which may be found on the matter plan are: PA1A – Probate application – without a will PA1P – Probate application – with a will PA8A – Application to stop, or extend a stop on a grant of representation (Caveat)

The By Lawyers Estates Guide has been reviewed and updated to ensure that the commentaries and precedents are in line with current law and conveyancing practice. The extensive review was performed by our author Marcella King. As with all our authors, Marcella takes a practical approach, drawing on her considerable experience to cover all aspects of procedure, with a focus on practical tips that will help solicitors and conveyancers confidently run a probate matter. The commentary has been expanded, and a new To Do List has been included. We invite you to explore this updated publication and to consider the wealth of assistance the guide offers for solicitors and conveyancers acting in the administration of an estate.

To assist practitioners when making an emergency application for a limited grant to preserve assets in estates, By Lawyers have drafted a precedent Example Content - Statement of Truth - Ad Colligenda Bona - Limited Grant. Read more...

The Probate and Wills Commentaries have been updated to reflect the increase to the statutory legacy payable to a spouse on intestacy. From 6 February 2020 the legacy is £270,000.

Our author has recently reviewed the probate publication providing several new precedents and amending the commentary. Additional automation was also added to some of the precedents to increase flexibility and efficient usage.

Both the Wills and Probate publications have been augmented with a treatise on challenging the validity of a will. This includes an appreciation of The Non-Contentious Probate Rules 1987 which apply where there is no challenge or question as to the validity of a will. Read more...

By Lawyers has published a new publication: Trusts. With a comprehensive commentary and precedents, the Trusts publication deals with establishing a new trust, amending an existing trust, and bringing a trust to an end through vesting or termination. Read more...

The rush of applications to avoid the coming fee rise sees probate registries accepting applications noting that inheritance tax forms will follow. This is but a brief respite and will end once the new fees are introduced.