How Do You Apply For A Standard Grant Of Representation?

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.

We are pleased to announce that a new Estates Disputes publication has been published. Comprising two guides, Estate disputes – Acting for the claimant and Estate disputes – Acting for the defendant, the publication contains all the commentary, precedents, and forms needed. Read more...

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...