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Being an executor – not so boring!

Being an executor not so boring

I noticed recently that there is a new novel out by Blake Morrison – wait for it – “The Executor”. According to the blurb he has created a biting portrait of competitive male friendship, sexual obsession and the fragile transactions of married life.  The book innovatively interweaves poetry and prose to form a gripping literary detective story.

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Getting married – don’t forget to make a will

Getting married dont forget to make a will

We once had a case where a client, knowing that he had a terminal diagnosis, decided to get married to his long term partner thinking that would mean she would inherit his whole estate. He already had a will leaving everything to her. Unfortunately he did not tell us of his plans and he omitted to make a new will with rather unfortunate consequences because the law of intestacy then applied.

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Isle of Man – it can be a bit of a nuisance for some estates

Isle of Man it can be a bit of a nuisance for some estates

The Isle of Man is an interesting place from a legal point of view.  It is a British crown possession so the Queen is head of state, but it has its own common law which generally follows English law.  The Isle of Man forms part of the non-metropolitan territories of the United Kingdom, but it is not part of the EU.  Although it is not a fully sovereign state it does have a separate jurisdiction from the United Kingdom, and that means where there are assets based in the Isle of Man, the executors will probably need to obtain an Isle of Man probate.

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Trust Practitioner’s Handbook by Gill Steel 4th Edition

Trust Practitioners Handbook

This is an excellent practical guide to the administration and taxation of trusts.  It will no doubt find a welcoming home in both private client departments of law firms and the offices of trust administration companies.  The 4th edition has been updated to take account of the Perpetuities and Accumulations Act 2009 and changes to the Finance Act 2006.  It also deals with recent changes to inheritance tax compliance and the penalty regime.

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European succession regulation

European succession regulation

This regulation came into force in August 2015 and it harmonizes certain aspects of the law of succession of the majority of the member states of the EU. The UK and Ireland are not signed up to it. Nevertheless, executors who are involved in administering an estate with property in France or Spain or Malta or certain other EU countries, should be aware of its provisions.

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