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Update To Estates Commentary
07 July 2020
1 min read

Update To Estates Commentary

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.
Estate Administration
Enhancing The Conveyancing Guides
26 May 2021
1 min read

Enhancing The Conveyancing Guides

The By Lawyers Sale of Land and Purchase of Land guides have been reviewed and updated to ensure that the commentaries and precedents are in line with current law and practice. The extensive review takes a practical approach, drawing on our considerable experience to cover all aspects of procedure with a focus on practical tips that will help practitioners confidently run a sale matter to completion. Commentary has been included covering the village green cases of Oxfordshire County Council v Oxford City Council & Ors (2005) and others [2006] UKHL 25 and TW Logistics Ltd v Essex County Council & Anor [2021] UKSC 4, the recent adverse possession case of Amirtharaja & Anor v White & Ano [2021] EWHC 330 (Ch) and the recent vacant possession case of Capitol Park Leeds Plc v Global Radio Services Ltd [2020] EWHC 2750 (Ch). Commentary regarding conditional auctions, sometimes called the ‘modern method’, has been included and the section regarding high rise cladding has been expanded to include the guidance from the Royal Chartered Institute of Surveyors. Guidance on the requirements for a septic tank permit has also been included. A new precedent letter has been included in the Sale of Land guide for use when requesting a contribution from the Land Registry for indemnity insurance to cover a defect in the title which they have created. We invite you to explore this updated publication and to consider the wealth of assistance the updated Sale of Land and Purchase of Land guides offer. Comments and feedback are always welcomed.
Conveyancing and Property
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