By William Tyler MBE First delivered at The Freud Museum, London, on 23rd October, 2014 Sigismund Freud’s name is instantly recognisable by large swathes of the population some three quarters of…

One of the biggest problems now facing executors is that assets can fall in value as well as increase, which can mean that the value of an estate for Inheritance…

The loss of a spouse or partner can be an overwhelming experience. Alongside the acute sense of loss, there is the burden of practical issues: registering the death, arranging a…

One of the rules that applies to the administration of estates is that whilst a person appointed as executor under a will can refuse to accept the appointment, once an…

When one member of a cohabiting couple dies, it can come as an unpleasant surprise to the bereaved partner to discover that not all of their late partner’s estate will…

A will expresses the final wishes of the deceased person and it is commonly thought that a will is irrevocable after death. However, provided everyone agrees, it is normally possible…

In the UK, there are quite generous exemptions from Inheritance Tax (IHT) which apply to business assets. One problem with making use of such exemptions is the effect this may…

When dealing with an estate, an increasing problem for executors is the valuation of assets in the form of the chattels of the deceased. In probate terminology, chattels are the…