Publisher's Synopsis
Tristram and Coote's Probate Practice is the definitive work on probate and is extensively referred to by the Probate Registries. In this first supplement, the expert author team provide a full update to all changes in case law, regulation and legislation since the publication of the 32nd edition in December 2020. The first supplement to Tristram and Cootes Probate Practice 32nd edition includes: * coverage of the current situation of the probate registries and offices; the registries offer a much reduced service during the pandemic; * recent developments in applications for grants of probate and administration using the forms PA1A and PA1P as they apply across the work; * the revised practice in summons applications for inventory and account; * the revised procedure in applications for resealing grant; * the indexation provisions for the taxpaying threshold and the unused residence nil rate band have been negated until 5 April 2026; * death benefit payments under life assurance schemes, which may be paid to personal representatives of frontline Health and Social Care staff who die after contracting Covid 19 at work are not subject to Inheritance Tax as they are not due to the estate as of right; * the temporary arrangements for declarations and signatures made to help with Covid 19 social distancing becoming permanent; * new regulations and practices whereby over 90% of non-taxpaying cases will not need to complete inheritance tax forms will have effect for deaths on or after 1 January 2022; * case law update on the test for testamentary capacity: Clitheroe v Bond [2021] EWHC 1102 (Ch); * case law on the power to admit a will to probate with words omitted: Mundil v Williams [2021] EWHC 586 (Ch); * case law update on s.9(1)(d): Sangha v The Estate of Sangha [2021] EWHC 1599 (Ch); * new commentary on the function of a reply and defence to counterclaim in probate proceedings in response to a revocation defence - with a draft precedent alleging that a revocation clause in a later will was impliedly limited to a particular country; * new commentary on promises to leave property by will or on death - in view of the increased number of proprietary estoppel claims being combined with probate claims.
