Private Client analysis: In this series Justin Cherrington, partner, and Justin Rossetto, special counsel, at King & Wood Mallesons, look at key cross-border issues and pitfalls to watch out for when tax planning in this popular relocation destination.
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Removal, renunciation and retirement of personal representativesThe rights of an executor may come to an end due to their own actions or those of the court.The rights of a person appointed as executor by a testator’s Will cease if they:•die without having taken out a grant of probate•fail to appear
What is the procedure for applying for a limited grant of probate?Where the deceased’s estate is solvent, section 113 of the Senior Courts Act 1981 provides that the court may grant probate or administration in respect of any part of the estate, limited in any way the court thinks fit. There are a
If a husband and wife hold shares in a company jointly, what happens on the death of one of them? Will the deceased's interest be extinguished so that the shares pass automatically to the surviving spouse without becoming part of the estate?On the death of one joint owner the legal title to the
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
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