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Wills, Probate and Estates 5th Revised edition [Mīkstie vāki]

(Probate Officer in the Courts Service and lecturer, Law Society of Ireland), (Solicitor, consultant, tutor and examiner, Law Society of Ireland), (Solicitor, tutor, lectu), Edited by (Solicitor and lecturer/course manager, Law Society of Ireland)
  • Formāts: Paperback / softback, 544 pages, height x width x depth: 291x210x26 mm, weight: 1196 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 18-Aug-2016
  • Izdevniecība: Oxford University Press
  • ISBN-10: 019874742X
  • ISBN-13: 9780198747420
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Wills, Probate and Estates 5th Revised editionPalielināt
  • Formāts: Paperback / softback, 544 pages, height x width x depth: 291x210x26 mm, weight: 1196 g
  • Sērija : Law Society of Ireland Manuals
  • Izdošanas datums: 18-Aug-2016
  • Izdevniecība: Oxford University Press
  • ISBN-10: 019874742X
  • ISBN-13: 9780198747420
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780198747420.html
The fifth edition of Wills, Probate and Estates has been written to provide trainee solicitors with a clear and thorough understanding of current best practice in the area of wills, trusts, probate and the administration of estates. The manual takes into account all recent changes in legislation.

The book outlines the basic elements of a will, familiarizing trainees with the common law and statutory background, and enabling them to draft wills and simple trusts in accordance with statute and their clients' informed instructions. It then outlines how to obtain the necessary grant of representation on the death of a client, either with or without a will, and how to administer such an estate, taking into account the various obligations on the personal representative.

Wills, Probate and Estates provides succinct and practical advice, provided by solicitors for solicitors, tackling questions of practice and procedure that are of central importance not only for students on the Professional Practice Course, but also to practitioners who deal with any area of wills, trusts, probate or the administration of estates.
Preface to the Fifth Edition v
Authors vi
Table of Cases
xix
Table of Legislation
xxii
Table of Statutory Instruments
xxvii
Introduction xxix
1 Introduction to Will Drafting
1(7)
1.1 The Constituent Elements of a Will, Including the Statutory Formalities
1(5)
What is a will?
Of what can a will dispose?
When does a will take effect?
Why make a will?
The role of the solicitor in making a will
Statutory formalities for the making of a will
1.2 The Basic Elements of a Will
6(2)
2 Basic Elements of a Will and Mutual Wills
8(41)
2.1 Introduction: The Constituent Elements of a Will
8(1)
2.2 Name and Address of the Testator
8(1)
2.3 Revocation of Previous Wills
8(4)
Applicable legislation
Best practice and common errors
Precedent clauses
2.4 The Appointment of Executors
12(3)
Applicable legislation
Best practice and common errors
Precedent clauses
2.5 Appointment of Trustees
15(1)
2.6 Appointment of Guardians
15(2)
Applicable legislation
Best practice and common errors
Precedent clause
2.7 Provision for Specific or Pecuniary Bequests in the Form of Legacies/Devises
17(14)
Applicable legislation
Best practice and common errors
The doctrine of lapse
Ademption
Abatement
Section 47 property subject to a charge
Identify the beneficiary
Identify the property that is the subject of the bequest
Joint accounts
Lists
Distinction between freehold and leasehold interests in land
Summary of the distinction between different types of legacies
2.8 The Establishment of a Trust (If Required)
31(1)
2.9 Residue
31(2)
Applicable legislation
Best practice and common errors
2.10 Enabling Clauses: Advancement, Appropriation, Apportionment, Charging
Clause for Executors/Trustees
33(4)
Advancement
Appropriation
Apportionment
Charging clause
2.11 Powers of Trustees
37(4)
Applicable legislation
Power of maintenance
Power of investment of trustees
Power to lend
Power to borrow and to mortgage
Power to trade/run a business
Power to borrow
Power of appropriation
Power to insure property
Power of trustees to purchase assets forming part of the estate
Indemnity of trustees
2.12 Date of Will
41(1)
2.13 Signature of Testator
41(1)
Applicable legislation
Best practice and common errors
2.14 Attestation Clause
41(1)
Applicable legislation
2.15 Signature of Witnesses
42(1)
Applicable legislation
Precedent clauses
2.16 Conclusion of Basic Elements
43(1)
Physical condition of will/will printed on single sheets with writing on one side only
2.17 Precedent Will Illustrating Basic Components of a Will
44(1)
2.18 Mutual Wills
45(4)
Application of mutual wills
Precedent clause in respect of mutual will
3 The Legal Personal Representative
49(18)
3.1 The Role of a Legal Personal Representative
49(1)
3.2 Who Can Be an Executor?
49(3)
Can a family member be an executor?
When can a trust corporation act?
Can a minor be an executor?
Can a charitable body be an executor?
Can there be a professional executor?
Can a person under a disability be an executor?
3.3 How is an Executor Appointed?
52(1)
What is an executor according to tenor?
3.4 How Many Executors Can Be Appointed?
52(1)
3.5 Does an Executor Have to Act?
52(4)
Acceptance
Reservation
Renunciation
Can an executor be removed?
3.6 The Role and Duties of an Executor
56(4)
The role of an executor
The duties of an executor
3.7 How to Advise the Executor of a Ward of Court
60(1)
3.8 The Powers of an Executor
60(7)
Powers of executor conferred by statute
Powers conferred on an executor by will
What is the difference between the roles of an executor, a trustee, and a guardian?
4 Will Drafting---The Rights of Spouses/Civil Partners, Cohabitants, and Children
67(51)
4.1 Introduction
67(2)
Civil partnership act
Taking instructions re spouses, civil partners, and cohabitants
4.2 Who is a Civil Partner in Ireland?
69(2)
Is a foreign civil partnership recognised?
How can a civil partner cease to be a civil partner for succession act purposes?
4.3 Spouses'/Civil Partners' Rights
71(1)
4.4 Death `Wholly or Partly Testate'
71(1)
4.5 The Surviving Spouse/Civil Partner (Legal Right Share)
71(22)
What exactly is the legal right share?
Calculating the legal right share
The priority of the legal right share
Section 114 (bequest in addition to legal right share)
What choices are open to the surviving spouse/civil partner?
Limitation periods---enforceability of legal right share
Section 56 appropriation in favour of a surviving spouse/civil partner of the family home
How can a surviving spouse/civil partner cease to be considered a surviving spouse/civil partner?
What is the effect on the will/administration of the estate of the surviving spouse/civil partner taking his/her legal right share?
What property will the court consider in relation to a surviving spouse's/civil partner's legal right share or a successful application by a child under section 117 or 117(3a)?
Section 121 of the succession act, 1965
4.6 Children's Rights
93(21)
The first step
The second step
The third step
The fourth step
The fifth step
The sixth step
To what is a child entitled?
`Types' of children
What actions can a child take against an estate?
Underage children
The tax status of a child
Other legislation relating to children which may affect a will
4.7 Cohabitants
114(4)
To whom does it apply?
What is a `Qualified Cohabitant'?
What provision can be made for a qualified cohabitant on the death of the other?
Time limits
What will the court consider?
Which parties must the cohabitant notify?
What can a cohabitant receive?
Cohabitant versus surviving spouse
Cohabitant versus civil partner
The cohabitant and the legal personal representative
Can a cohabitant contract out of the redress scheme under the act?
Can a Cohabitant `Renounce'?
What is the status of cohabitant agreements signed before the civil partnership act commenced?
5 Instructions, Attendance, and Execution
118(34)
5.1 The Difference Between Taking Instructions and Drafting an Attendance
118(1)
The distinction between instructions and attendance
5.2 Precedent Instruction Sheet for a Will
119(8)
5.3 Taking the Instruction Sheet Section by Section
127(4)
5.4 Taking Instructions in Special Cases
131(8)
Mental capacity
Capacity for a will
Taking instructions where the client is ill/in imminent danger of death/in hospital or nursing home or psychiatric institution/is a ward of court
5.5 What is the Absolute Best Practice when Taking Instructions for a Will in Relation to Mental Capacity?
139(1)
5.6 Outside Influences
140(1)
Presumed undue influence
5.7 Taking Instructions Regarding an Elderly Beneficiary
141(1)
5.8 Attendances
142(1)
Attendances regarding instructions
Attendance regarding execution
5.9 The Solicitor's Duty of Care
143(9)
Risk management
6 Introduction to Administration of Estates
152(51)
6.1 Introduction and Overview
152(3)
Steps in administering an estate (pre-grant)
Overview of chapters 7 to 11
Further steps in administering an estate (post-grant)
General notes on administration of estates
Stages of the administration of an estate
6.2 Immediate Tasks of the Practitioner on Notification
155(3)
Keep accurate records
Check the purported will
Where apparently there is no will
Burial directions or other urgent matters
6.3 Is It Necessary for the Solicitor to Extract a Grant?
158(1)
Joint tenancies
Nominated gratuities
Small estates
Personal application
Summary
6.4 Where a Grant is Always Necessary
159(1)
Realty (freehold land)
Where a grant may be necessary even though there are no assets
The estate of a ward of court
Distinction between personal representatives and trustees
6.5 Preparing for the Initial Interview with the Personal Representative
160(2)
Introduction and issues that may arise
6.6 Instruction and Progress Sheet
162(20)
Sample sheet
General notes on completing the instruction sheet Page one
Executors/administrators
Irish assets
Foreign assets and debts of the estate
Joint property
Beneficiaries
Trusts
Miscellaneous details
Tax clearances
If the deceased was separated/divorced
6.7 The First Meeting with the Personal Representative
182(2)
Potential beneficiaries
Protection of assets
6.8 Initial Steps to be Taken after the First Meeting with the Personal Representative
184(10)
Precedent letter (section 68)
Precedent letter giving authority to act (to comply with solicitors' regulations)
Opening an executor's/administrator's account
Letters to establish value of estate
6.9 Inland Revenue Affidavit
194(9)
Part 1 General Information
Part 2 Details of the Applicants
Part 3 Sworn Declaration
Part 4 Property in the State Forming Part of the Estate
Part 5 Property Outside the State
Part 6 (Questionnaire)
Part 7 Schedule of Lands and Buildings
Part 8 Summary of Benefits
7 Introduction to Probate Practice
203(48)
7.1 Probate Practice Background
203(2)
Use of precedent forms
Contentious and non-contentious probate applications
Issue of grants
Grants of representation generally
Personal representatives
Types of grants of representation
7.2 Extracting a Grant of Probate
205(4)
When does a grant of probate arise?
Renunciations generally
7.3 Who May Apply for a Grant of Probate?
209(1)
Number of proving executors
7.4 Documents/Proofs Required for Grant of Probate
210(18)
Death certificate
Original will (and codicil if applicable)
Certified copy will/engrossment of will (and codicil if any)
Oath of executor
Certified copy of the oath of executor
Renunciation of executor
Inland revenue affidavit
Probate tax clearance certificate
Notice of application
Affidavit of attesting witness or witnesses
Affidavit of due execution
Affidavit of plight and condition
Affidavit of mental or testamentary capacity
Charitable bequest form Fees
7.5 The Grant Itself
228(1)
Revocation of grant
7.6 Office of Executor
229(1)
Executor according to tenor
Executor under disability: grant to a committee of a ward of court
7.7 Other Problems with Wills and Possible Solutions
230(1)
Will in pre-printed standard will form Original will is missing
Application to prove a will in terms of a copy
Document referred to in a will/incorporation by reference
7.8 Precedent Probate Application---John Smyth deceased
231(16)
Will dated 10 August 1998
Inland Revenue affidavit
Oath of executor
Grant of probate incorporating probate engrossment
7.9 Where a Trust Corporation Acts as Executor
247(1)
Oath for executor when executor is a trust corporation (in this case AIB)
Resolution of bank board referred to in affidavit
7.10 Seat Office Checklist
248(3)
8 Extracting a Grant of Administration with Will Annexed
251(36)
8.1 Notes on Grant of Administration with Will Annexed
251(1)
8.2 Entitlement to Extract the Grant
251(2)
Who is entitled to extract the grant?
8.3 What Proofs (Documents) are Required to Apply for the Grant?
253(7)
Oath for administrator with the will annexed
Administration bond
Justification of surety
Affidavit of market value or certificate of market value
8.4 Letters of Administration with Will Annexed Grants Compared with Other Grants of Representation
260(1)
Grant of probate
Grant of letters of administration intestate
8.5 Conclusion
261(1)
8.6 Precedent Application for a Grant of Letters of Administration with Will Annexed
261(18)
Statement of facts
Will of William Ferry
Inland Revenue affidavit CA24 (schedule of assets)
Oath for administrator with the will
The administration bond
Certificate of market value
Form to be completed for the charities regulatory authority
8.7 Simultaneous Deaths (Commorientes)---Section 5 of the Succession Act
279(3)
Example 1
Example 2
8.8 Exception to Doctrine of Lapse---Section 98 of the Succession Act
282(1)
Three conditions must be satisfied for section 98 to apply
Distinction between section 98 and section 67 (per stirpes)
Example of operation of section
98(185)
8.9 Seat Office Checklist---Grant of Administration with Will Annexed
283(4)
9 Extracting a Grant of Administration Intestate
287(48)
9.1 Introduction
287(1)
9.2 Notes on Establishing Entitlements to Grants
287(2)
The interest is determined at date of death
The grant follows the interest
Number of applicants
9.3 Documents Required when Applying for a Grant of Letters of Administration Intestate
289(6)
Oath of administrator intestate
Certified copy of the oath of administrator intestate
Affidavit of current market value of land
Administration bond
Justification of surety
Renunciation on intestacy
Specimen renunciation on intestacy titles
9.4 Order of Entitlement on Intestacy after 1 January 1967
295(3)
Revocation of grant of administration intestate
9.5 Per Stirpes Rule (ie By the Roots)
298(4)
Issue of a deceased are inheriting (section 67(2)--(4))
Where siblings of a deceased are inheriting (section 69(1))
9.6 Relatives of Half-Blood and Step-Relatives (No Blood Relationship)
302(1)
Relatives of half-blood
Step-relatives
9.7 Ascertainment of Next-of-Kin
303(4)
Examples
Chart of intestate succession for deaths on or after 1 January 1967
Chart of degrees of blood relationship
9.8 Precedent Administration Intestate Application Documents
307(17)
Attendance
Inland Revenue affidavit
Oath of administratrix
Administration bond
Letters of administration
9.9 Seat Office Checklist---Grant of Administration Intestate
324(1)
9.10 Disclaiming on Intestacy
325(5)
Deeds of disclaimer in general
Effect of disclaimers on intestacy prior to 5 May 1997
Effect of disclaimers on intestacy after 5 May 1997
Spouse disclaiming on intestacy
Direct lineal ancestor (eg father, grandfather) disclaiming on intestacy
General operation of section 72a Sample deed of disclaimer on intestacy
Specimen titles when disclaiming on intestacy
9.11 Status of Children Born Outside Marriage and Their Property Rights
330(5)
Historical and legal background
Status of Children Act, 1987: commencement date and effects
Deaths intestate before 14 June 1988
Deaths intestate after 14 June 1988
Remoter Relationships Than Parent-Child Where the Applicant is Claiming Through a Person Whose Parents Have Not Married Each Other, eg `Non-Marital Nephew' to Uncle
Prudent guidelines
10 Second And Subsequent Grants (De Bonis Non Grants)
335(23)
10.1 Background and Introduction to De Bonis Non Grants
335(1)
Distinction between de bonis non grants and revocation of grant
De bonis non grants and deeds of assent
Probate fees
10.2 How to Determine What Type of De Bonis Non Grant is Needed
336(1)
Who is entitled to apply for the DBN grant?
Where to apply for a DBN grant
10.3 Documents/Proofs Required to Extract a De Bonis Non Grant in Either Case
337(2)
Original or primary grant
Inland revenue form A3
10.4 Proofs Required for Grant of Letters of Administration with Will Annexed
De Bonis Non
339(3)
Oath for administrator with the will annexed DBN
Probate engrossment or certified copy
Will
Evidence of current market value
10.5 The Administration Bond De Bonis Non
342(1)
Administration with will annexed bond
De Bonis Non (for Deaths Pre-1 June 1959)
Administration with will annexed bond
De Bonis Non (for Deaths Between 1 June 1959 and 31 December 1966)
Administration bond de bonis non (for deaths post-1 January 1967)
Renunciation if appropriate
10.6 Documents Never Required for a Will Annexed De Bonis Non Grant
343(1)
10.7 Proofs Required for a Grant of Letters of Administration
Intestate De Bonis Non
343(1)
Sample titles administration intestate de bonis non (deaths on or after 1 January 1967)
10.8 When is a De Bonis Non Grant Not Required?
344(1)
10.9 Chain of Executorship
345(1)
10.10 Other Second or Subsequent Grants
345(1)
Unadministered probate
Double probate
Supplemental probate
10.11 Deeds of Assent
346(1)
Property registration authority titles
Registry of deeds titles
Personal property
Problems regarding assents
10.12 Precedent Application Documents for Grant of Letters of Administration
Intestate De Bonis Non
347(11)
Statement of farts
Instruction sheet
Revenue form A3(c) and CA6
Primary grant of administration intestate
Oath for administrator de bonis non
Administration bond de bonis non
Affidavit of market value
Precedent de bonis non grant
11 Non-Contentious Applications (Either to the Probate Officer or to the Court)
358(41)
11.1 Practice and Procedure in Respect of Non-Contentious Matters Coming before the Probate Officer
358(11)
Introduction
Powers of the probate officer
Orders of the probate officer pursuant to Order 79 of the rules of the superior courts
Requirements of probate office in respect of applications under Order 79 of the rules of the superior courts
11.2 Revocation and Amendment of Grants
369(2)
Revoking and cancelling a grant
Amending a grant
Revoking a grant
Precedent application to lead to revocation of a grant
11.3 Practice and Procedure in Respect of Non-Contentious Probate
Matters Coming before the High Court
371(7)
Introduction
Where such applications are necessary
Practice and procedure
Section 27(4) of the Succession Act, 1965 Application to prove a will in terms of a copy
Rival applications for a grant of administration
Leave to presume death on information and belief for the purpose of extracting a grant
To admit a will to proof by presumption as to due execution
Simultaneous deaths---section 5 of the Succession Act, 1965
Applications for a grant limited for a particular purpose or to a particular part of the estate
11.4 Caveats
378(1)
What is a caveat?
Who may lodge a caveat and what is its effect?
Why lodge a caveat?
How may a caveat be lodged?
How long does a caveat last?
11.5 Warnings
379(2)
What is a warning and when is it appropriate to use it?
What is the effect of the warning?
Appearance to warning
11.6 Citations
381(2)
What is a citation?
What is the value of a citation?
Why issue a citation?
Procedural steps
Example of a citation in operation
11.7 Rival Applications
383(1)
Procedure for obtaining twenty-one-day order from probate officer---order 79, rule
11.8 Precedent Testamentary Pleadings
383(7)
Caveat
Warning to caveat
Appearance to a warning
Citation to introduce and deposit a will, and to accept or refuse probate thereof Plenary summons
Statement of claim
Defence
Reply
Notice of motion
11.9 Appendices
390(9)
Appendix A Preparation of Wills on Word Processors
Appendix B Time Limits
Appendix C Probate Office Fees
Appendix D Structure of the Probate Office
12 Administration After The Grant Has Issued
399(29)
12.1 Introduction and Overview
399(2)
Re-read the file (especially the will)
Read the residuary clause carefully---partial intestacy
Dealing with a partial intestacy
Executor's account
12.2 Further Meeting with the Personal Representative
401(2)
Collection of assets of the estate including noting of the grant
Surviving spouse/civil partner/qualifying cohabite---part ix of the Succession Act, 1965
12.3 Collection of Assets of the Estate
403(8)
Cash in house
Bank accounts
Building society/credit union
Post office savings account, savings certificates, and bonds
Stocks and shares (transfer and/or sale)
Insurance policies
Prize bonds
Social welfare old-age pensions
Civil service gratuities
Miscellaneous
12.4 Payment of Liabilities (First Schedule, Parts I and II, Succession Act, 1965)
411(5)
Insolvent estates
Solvent estates
12.5 Steps to Take Prior to Distribution of Assets
416(3)
Protection of representatives
Section 49 notice to creditors
Executor's year
Protection of purchasers and creditors
Partial distribution
12.6 Joint Property
419(4)
Presumption of advancement/resulting trust
Distinction between real/leasehold property and joint deposits
Best practice
Taxation consequences of joint property
12.7 Nominations
423(2)
Statutory nominations
Non-statutory nominations
Nominations and the legal right share
12.8 Section 72 Policies (Formerly Known as `Section 60 Policies')
425(1)
12.9 Appropriation
425(3)
Valuation for appropriation purposes
Appropriation in specie
13 Beneficiaries Including: Spouses/Civil Partners, Cohabitants, and Children of the Deceased
428(15)
13.1 Introduction
428(1)
13.2 Dealing with Beneficiaries in General
428(5)
A Beneficiary Under Age
Beneficiary under disability
Missing beneficiary
Contentious beneficiary
Elderly beneficiary
Deceased beneficiary
Charitable beneficiary
13.3 Communication with Beneficiaries
433(1)
13.4 Summary of Guidelines for Dealing with Beneficiaries in Any Estate
433(1)
13.5 Spouses, Civil partners, Cohabitants, and Children
434(1)
Intestacy
13.6 Testate Estates and the Spouse/Civil Partner's Legal Right Share
434(5)
Priority of legal right of spouse/civil partner
Right to elect between legal right share and bequest under will where the testator died wholly testate
Right to elect between legal right share and bequest under will where the testator died partially intestate
Distinction between the legal right share and the right to elect
13.7 Right of Spouse/Civil Partner to Appropriate Dwellinghouse and Contents
439(1)
Effect of section 56 on beneficiary of family home
13.8 Children
440(3)
Introduction
Section 63 advancements to children to be brought into account
Non-marital children and the Status of Children Act 1987
Section 117 applications
14 Obligations, Duties, and Claims on the Estate
443(14)
14.1 Undertakings
443(1)
`Conditional' undertakings or letters on which a third party might rely
Discharge from undertaking
14.2 Interest
444(1)
The `Executor's Year'
Exceptions to the `Executor's Year'
14.3 Section 339 of the Social Welfare (Consolidation) Act 2005 (Liability of Personal Representative)
445(2)
Outline and history
Obligation on personal representative to inform Minister
Personal liability of personal representative
Notification
Best practice
14.4 Nursing Home Support Scheme `Fair Deal'
447(1)
14.5 Statutory Notice to Creditors (Section 49 Notice)
448(1)
Precedent statutory notice to creditors
14.6 Payment of Legacies
449(1)
Precedent letter to residuary legatee/intestate successor
Precedent receipt and indemnity
14.7 Taxation Obligations
450(7)
Introduction
Capital acquisitions tax
Income tax clearance
Capital gains tax
Stamp duty
Local property tax
Household charge
The non principal private residence (NPPR) charge
15 Distributing the Estate, Vesting of Property, and Finalising Matters
457(30)
15.1 Introduction
457(1)
15.2 Assents
457(6)
Definition of `Assent'
Where the personal representative is also the beneficiary
Assent subject to a charge Execution
Stamp duty on assents
Precedent deed of assent
Memorials of assent/application form 1
15.3 Deeds of Family Arrangement
463(5)
Introduction and overview
A Deed of Family Arrangement
Precedent deed of family arrangement
Tax implications
Transactions between spouses/civil partners
All voluntary dispositions
15.4 Disclaimers
468(2)
What is the effect of a disclaimer?
What is the effect of disclaimers on the right to extract a grant?
Capital acquisitions tax and disclaimers
15.5 Finalising Matters
470(1)
Section 47 (charges on property)
15.6 Doctrine of Lapse
471(1)
Exceptions to the doctrine of lapse
15.7 Costs
471(1)
Section 68 letter
Basis of charging costs
Bill of costs
15.8 Administration Accounts
472(7)
Necessity for accounts
Purpose and type of accounts
Estate account
Cash account
Distribution account
Precedent set of administration accounts
15.9 Limitation Periods
479(4)
Introduction
Claims by beneficiaries against the estate
Actions by the estate to recover land belonging to the deceased
15.10 Time Limits and Periods of Notice
483(4)
Bibliography 487(6)
Index 493
Padriac Courtney qualified as a solicitor in 1994 and works for the Law Society's Law School as a course manager, specialising in Probate and Taxation. He holds the Law Society Diploma in Property Tax.

Nuala Casey was admitted as a solicitor in 1977 and is a consultant solicitor with Groarke & Partners. She has extensive experience in the area of Probate Practice. She is a consultant, tutor and internal examiner for the Law Society of Ireland's Professional Practice courses, and is editor and co-author of Conveyancing (OUP, 2016).

Annette O'Connell currently holds the statutory position of Probate Officer in the Courts Service. A civil servant for the past twenty-nine years, she has worked in the Central Office of the High Court, the Taxing Master's Office and the Probate Office.

Anne Stephenson is the principal of Stephenson Solicitors, a specialist practice providing an advisory service for solicitors and financial institutions in the area of wills, trusts, probate, administration of estates and tax planning. She is a co-author of Conveyancing (OUP, 2016) and Capital Taxation for Solicitors (OUP, 2011), and regularly contributes articles to various other publications, including the Law Society Gazette, the Parchment Magazine and the Tax Review.