Probate and Estate Administration

A potential IHT saving of £270,000

The importance of obtaining specialist advice when dealing with shares held in trust

Mark advised the trustees of a discretionary trust on various issues relating to a legacy of shares in a family trading company.  The deceased’s Will left shares worth around £15 million to the trust.

Saving £2.5 million inheritance tax on business interests

Esther acts for the executors of the deceased who owned and ran two businesses as a sole trader, two businesses in partnership and had shareholdings in four limited companies. The deceased’s estate is valued at approximately £7 million.  

Saving inheritance tax and maximising reliefs

Assets in the first to die’s estate, comprised of property and land held within a farming partnership.  There were some inconsistencies between the partnership agreement, the property ownership and the will. There were also two children and it was important to balance the needs of the farming and the non-farming child. 

Obtaining Inheritance Tax Reliefs in a hybrid farming business

The client (P) died owning a farm on which a mixture of business activities were being carried out.

Claiming Agricultural and Business Reliefs saves huge Inheritance Tax bill

The client (K) died owning a 75% share of some farmland extending to around 230 acres which was used for agricultural purposes.

Inheritance Tax for non-UK domiciled deceased

We have recently advised on an estate of a non-UK domiciled client where the deceased was domiciled in Poland and left assets in both Poland and England. 

Proving a foreign Will

Frequently a foreign Will is prepared with the intention of covering worldwide assets and foreign wills can be recognised in England.  The facts are case specific and this can quickly become a complicated area of law on which you should seek legal advice.    

A complex intestacy

Dying without a valid will can cause confusion and more upset to loved ones who are left to administer your estate.

Family Appoints Independent Administrator to Settle Estate

After the death of their parents, four siblings found themselves unable to agree on how to progress their parents’ estate. 

Family Saves over £100,000 in Inheritance Tax through National Heritage Scheme

Following the death of their father, a family faced a large inheritance tax bill and the prospect of having to sell the family home to settle it.  They also did not know what to do with their parents’ personal belongings, such as their artwork, furniture and jewellery.

What to do if there is no will or no known relatives

We often advise how an estate will be administrated where the deceased has not left a will and there are no known relatives.  Here we explain how we supported a family in a similar scenario.

Warring siblings

One child of three children was appointed by their late father under their will to act as executor and obtained a grant of representation to deal with the estate.

Dealing with a lost or missing will

In order to obtain a grant of probate, the deceased’s original will must be lodged at the Probate Registry alongside the probate application. There are occasions when the original will is not available which adds an additional layer of complexity.

Property and tax issues if you die without a will

Mr X died in 2016.  At his death, he and his wife owned a number of properties (both residential and commercial), some of which were in his sole name and others of which were in joint names.  Mr and Mrs X had an son and one of the properties was co-owned by Mr X and the son.  Mr X also owned a number of other bank accounts and investments as well.  The total value of his estate was around £4 million.

Inheritance Tax and the pension transfer window

When a member has passed away, trustees and pension scheme administrators can usually exercise discretion over the distribution of death benefits due from a pension scheme.  More often than not when a trustee has exercised this discretion, the benefits fall outside of the estate for Inheritance Tax (IHT) purposes. 

Multiple Death Intestacy

An entire family, including children died in a tragic accident.  None of the family had a Will and we were asked to obtain Grants of Letters of Administration.

Probate sale of complex farming estate and farming business

TSP’s multi-disciplinary team were able to provide a seamless, expert and sensitive service to a farming family with a farming company and a mixture of residential and agricultural property.

Business Relief – surplus cash in business

This case study illustrates that it is possible to rebut an argument from HMRC that large cash reserves held in a business should not benefit from Business Relief (BR).

Polish domicile with UK assets

We acted for the widower of a young Polish woman who had been working in England for the last few years of her life. It was thought that she had retained her domicile of origin in Poland and the couple had very much left open the possibility of returning to Poland in the future.

Inheritance tax avoidance

This case study demonstrates the expertise of our Wills, Trusts & Tax Planning team who have recently advised a client on deeds of variation, inheritance tax and discretionary trusts.

Farming estates & inheritance tax

This case study demonstrates the expertise of our Wills, Trusts & Tax Planning team who have recently settled a farming case, saving a potential IHT liability of over £500,000.

Thomson Snell & Passmore once again recognised in Chambers High Net Worth Guide

We’re delighted to once again be recognised in the prestigious Chambers High Net Worth Guide, and particularly pleased that Monika Byrska, Partner in our Contentious Trusts and Probate team has been ranked for the first time.

Thomson Snell & Passmore further strengthens Trust Management team with appointment of new Partner

Alan Kitcher joins as Partner – Certified Chartered Accountant from Charles Russell Speechlys

What are the rules when it comes to inheritance, family trusts and children born out of wedlock?

Improving probate waiting times and the potential for a streamlined probate process

Dealing with probate and estate administration matters can be a difficult task in normal circumstances, but during the COVID-19 pandemic it has been especially challenging for many.

What is a Grant of Representation?

This is an order issued by one of the Probate Registries of the High Court, which confirms or confers the authority of the personal representatives also known as executors or the administrators to administer the estate of the deceased.

Grand Designs to gift land or property? Here is what you need to consider

Channel 4’s Grand Designs programme recently featured an inspirational couple who, despite both suffering from serious health issues, self-built their ‘dream home’ by renovating an old barn.

Thomson Snell & Passmore announces 11 promotions including three new Partners

Leading South East law firm Thomson Snell & Passmore announces 11 promotions from across its core practice areas.

When do you need probate?

There is often confusion about when probate is needed. Some personal representatives presume that an estate is too straightforward to require probate, whereas others believe probate is always required. So what are the rules? Paul Hill from our probate team explains all in this article.

Thomson Snell & Passmore welcomes move to make online applications mandatory for probate practitioners

Leading South East law firm Thomson Snell & Passmore has welcomed the Non-Contentious Probate (Amendment) Rules 2020 (NCPAR 2020), laid before Parliament.

Dealing with probate during the Coronavirus pandemic

Sarah Crane share key tips to help the probate process run as efficiently as possible during the ongoing pandemic.

Could the estates of NHS workers (and other “emergency responders”) who die from coronavirus be exempt from inheritance tax?

Answering key questions about the probate process during the coronavirus pandemic

The probate process can be difficult and emotional at the best of times. With the country on lockdown due to the coronavirus pandemic, many are increasingly concerned about how to proceed with the matters arising following a death.  

The Digital Age? Electronic signatures and valid execution of documents

The introduction of social distancing measures following the outbreak of Covid-19 has seen the majority of the UK workforce shift to working from home.

The Probate process during lockdown: Your questions answered

Here for you – during COVID-19

COVID-19: Changes to who, where and how deaths can be registered

Thomson Snell & Passmore further strengthens Probate offering with two new hires

Leading South East law firm Thomson Snell & Passmore has welcomed two new members to its Probate department, bolstering its offering and making it one of the largest Probate practices in the South East. 

Probate goes digital

The HM Courts & Tribunals Service recently launched an online probate service for legal professionals representing executors. Thomson Snell & Passmore’s probate team has been an early adopter of this new offering.  

What happens if you die without a will?

According to a recent survey, 68% of UK adults do not have a will. When someone dies without a will they are considered as passing away intestate.  Contrary to what many believe, in these circumstances an estate cannot just be divided how the family wishes or how the family feels the deceased would have wanted – instead the intestacy rules apply.

Why probate is only the first step in managing someone’s estate

When someone dies it can be a difficult time for family or friends who are left to deal with the deceased’s estate. At Thomson Snell & Passmore we aim to help the bereaved due to our joined up and client centric approach.

Probate Delays – are we nearing the end?

Thomson Snell & Passmore welcomes HM Courts and Tribunal Service’s update that the backlog of grant applications is beginning to fall and they expect to resume normal service ‘very shortly’.

Increase in Probate Fees amounting to a “tax on grief” no longer being pursued by Government

Justice secretary, Robert Buckland QC has said the proposed increase in probate fees will no longer be pursued.

A costly reminder: The importance of ADR

An almost century-old law has been used in an interesting inheritance case, in which the court had to decide which spouse of an elderly couple died first.

Change to probate fees - what next?

The motion to approve the Non-Contentious Probate (Fees) Order had been due to be voted on in the House of Commons for some time.

Probate: frequently asked questions

Dealing with probate can be extremely stressful, particularly if the estate of the deceased is not straightforward. Our specialist lawyers are experienced in all aspects of probate matters and can support you as much, or as little, as you like.

Tough new probate fees give families a headache

Dubbed a “stealth tax” by critics, probate costs will increase under controversial plans to introduce a new sliding scale of fees.

Thomson Snell & Passmore is recognised as one of the UK’s Top Law Firms

Thomson Snell & Passmore has been named as one of the Top Law Firms for its private wealth practice for the fifth consecutive year.

Is the proposed probate fee increase a done deal?

Probate fees are set to go up from April, with charges ranging from £250, for estates worth between £50,000 and £300,000, and up to £6,000 for estates valued at £2 million or over.

Welcome to Helen Maddison-White

A warm welcome to Helen who has recently joined us from Coole Bevis. Helen is an associate in our expanding, specialist probate team

Probate fee hike: Potential implications on individuals and families

Despite an overwhelming objection to proposals for a fee increase through a consultation paper in 2017, the Government pushed ahead with its progressive fee scale proposals

Probate fees set to rise in Government’s controversial plans

The Government has recently announced that probate court fees are set to rise to fund the Courts and Tribunals Services for the purpose of ensuring justice is done and to protect victims and vulnerable people.  

Protecting your digital assets

There is an increasing amount of debate around what you should do to protect your online assets. Failure to recognise digital assets in estate planning can lead to loss of value for intended beneficiaries and may create unnecessary difficulties for your family or executors.  

£6,000 probate fee is ‘stealth death tax’ But the new charge can be beaten with careful planning

The Government is pushing ahead with controversial plans to dramatically raise the fees paid by families when they wind up the estate of a loved one.

I have been told I am named as an executor in a will - what do I need to do now?

The role of an executor does not come into play until the person who made the will, known as the testator, passes away.

The Residence Nil Rate Band

The Residence Nil Rate Band (RNRB) has now been in force for a year and applies to estates where the deceased died on or after 6 April 2017. Where the deceased owned or, in some cases, had an interest in, a residence the RNRB makes available an additional tax free amount if the residence is inherited by someone closely related to the deceased.

Making use of the Residence Nil Rate Band

The Residence Nil Rate Band (RNRB) has been recently introduced and is only able to be claimed on estates where the deceased has died on or after 6 April 2017. The RNRB increases the amount which can pass free of Inheritance Tax on the death.

Independent administrator service

Independent administration is a service solicitors and families can use when there are recalcitrant executors, intractable differences of opinion or contested wills combined with a need to protect an element or the whole of a deceased’s estate.

Law Commission’s consultation on the law of wills

Thomson Snell & Passmore has responded to the Law Commission’s consultation on the law of wills.

Industry call for clarity on digital legacies

New powers over what happens to digital legacies upon death have been called for by solicitors and legal academics

Election kills probate 'stealth tax'

Nicola Plant, Partner and Head of Private Client speaks to The Law Society Gazette about the government's decision to scrap probate fee increases.

Financial penalties against personal representatives

Personal representatives are expected to make full enquiries regarding lifetime gifts made by the deceased, as well as the assets in the estate.  Failure to do this could result in a penalty being imposed by HM Revenue & Customs.  Helen Stewart, Partner and Head of Probate, considers a recent case and provides some tips for avoiding penalties.

The legal week in 60 seconds

The Solicitors Journal reports on Thomson Snell & Passmore's recent significant promotions within the firm.

Top 25 UK Law Firm

We are pleased to receive, for another year, the accolade from eprivateclient of being listed as one of the Top 25 Law Firms in the UK.

Spotlight on probate

Probate is a subject that is increasingly grabbing the headlines not least because disputes are increasing, particularly in relation to who inherits and how much they inherit from a testator’s estate.

Are you aware of your digital assets?

For most of us, and increasingly irrespective of age, the digital world has crept into our lives. Whether we manage our bank accounts or investments online, store our photographs in the cloud or manage our social lives through Facebook, our digital footprints are becoming deeper and deeper.

Distribution on Intestacy

Family Investment Companies

Full Estate Administration

LPA - a summary

LPA - the role of an attorney for health and welfare

LPA - the role of an attorney for property and finance

Main Inheritance Tax time limits in Probate matters

Our Bereavement Guide

Power reserved

Probate Summary of work

Probate for Excepted estates

Probate for deceased persons domiciled outside the UK

Probate for non-taxable estates

Probate for taxable estates

Probate resealing

Will and estate planning services