Acts and Cases

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What does S.33(1) Administration of Estates Act (AEA) 1925 provide?
Provides that on the death of a person Intestate, the Personal Representatives shall hold the estate on Trust and have the power to sell it.
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What does S.33(2) Administration of Estates Act (AEA) 1925 provide?
Provides that the Personal Representatives shall: -
Out of the ready money of the deceased and any net money arising from the disposal of the estate; first pay any debts and liabilities owed by the deceased i.e. funeral debts, testamentary and administrat
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What does S.46 Administration of Estates Act (AEA) provide?
Sets out the rules of Intestacy when the deceased has died without a valid Will.
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Under S.46 AEA 1925, what is the Statutory Order of inheritance on Intestacy?
Surviving... spouse or civil partner, issue, parents, whole blood siblings, half blood siblings, grandparents, uncles and aunts as whole blood siblings of the parent of the intestate, uncles and aunts as half blood siblings of the parent of the intestate.
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Under S.46 AEA 1925, what will the surviving spouse of the intestate receive?
a) They receive the personal chattels ABSOLUTELY
b) They now receive the fixed net sum of £250,000 – previously received a Life Interest pre-2014.
c) They receive as to one half of the residuary estate absolutely whilst the second half is held on Statuto
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Under S.46 AEA 1925, what do any surviving issues of the intestate receive where there is a surviving spouse?
As to one half of the residuary estate held on Statutory Trusts by the Personal Representatives.
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What is the name and section of the Act which provided that in order for the surviving spouse to take an interest upon Intestacy, they must survive the deceased by 28 DAYS?
S.46(2A) Administration of Estates Act (AEA) 1925
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The residuary estate is held on Statutory Trusts for the surviving issue or class of relative concerned:
• Equally for all members of the class of relative concerned, living or ‘en ventre sa mere’ and is contingent on them reaching 18 years of age or marr
S.47 Administration of Estates Act (AEA) 1925
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What section of the AEA 1925 provides that Legacies ABATE in a statutory order with residuary gifts abating FIRST?
S.34 AEA 1925
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How does S.55(1)(x) AEA 1925 updated by the Inheritance and Trustees Powers Act (ITPA) 2014 define personal chattels?
Any tangible, moveable property which is NOT MONEY or securities for money and is NOT personal property used solely for business purposes or held as an investment
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What are the provisions of Sch.2 Intestates' Estate Act 1952?
The surviving spouse has the right to purchase the ‘matrimonial home’ (i.e. any house they were both living in at the time of death) from their share of the deceased’s estate and the Personal Representatives must grant them this right.
• The surviving spo
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What is R.12 Non-Contentious Probate Rules 1987?
If a Will submitted to the Registrar contains no Attestation Clause, then the Registrar must require Affidavit evidence of compliance with S.9 Wills Act at the time of execution from the attesting witnesses as compliance is not presumed. – AFFIDAVIT OF DU
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What is R.13 Non-Contentious Probate Rules 1987?
If the Testator is blind or illiterate and the Will has been signed by another on the Testator’s behalf, the Registrar must be satisfied that the Testator had the knowledge, approval and direction of the Will’s execution.
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What is R.14 Non-Contentious Probate Rules 1987?
There must be proof that any alterations made to the Will were compliant with S.9 Wills Act 1837 or evidence must be provided to show that the alterations were present at the time of the Will’s execution
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What is R.15 Non-Contentious Probate Rules 1987?
Any tears, burns, rips etc. to the Will which may constitute revocation must be accounted for to the Registrar’s satisfaction – an affidavit of ‘plight and condition’ can be used to explain any damage.
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Under S.9 Wills Act what are the formal, statutory requirements of a valid Will?
A) The Will must be IN WRITING and SIGNED BY THE TESTATOR or by another in the Testator’s presence and under their direction.

B) It appears that the Testator intended to give effect to their Will by writing their signature.

C) The signature is made or a
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What occured in Couser v Couser 1996?
The Will was signed by the Testator in the presence of just one witness. The Testator then acknowledged his signature in the presence of both witnesses. The 1st witness then acknowledged their signature whilst the 2nd witness signed.
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If a Beneficiary is a witness to the Will then it does not invalidate the Will, but that Beneficiary will LOSE their entitlement under the Will (the gift will FAIL).
S.15 Wills Act 1837
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If a Beneficiary is a third witness with two other witnesses who are not Beneficiaries under the Will, then that Beneficiary will keep their entitlement.
S.1 Wills Act 1837
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What does S.7 Wills Act 1837 provide?
That no person under the age of 18 can make a Will, however, there is an exception to this rule.
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What does S.11 Wills Act 1837 provide?
That a person who is in active service in the military or a mariner at sea can make A PRIVELIGED WILL. This means the person could be under 18 or make a Will verbally.
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What does S.18(1) Wills Act 1837 provide?
That a Will shall be revoked by marriage therefore if a Testator marries the Will is automatically revoked.
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What does S.18(3) Wills Act 1837 provide?
Provides the EXCEPTION that the Will shall not be revoked if the Testator is expecting to marry someone, provided that the Will shows: -
o The intention to marry a particular person
o The intention for the Will not to be revoked by the marriage to that pe
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Divorce does not invalidate a Will, however, any gifts, legacies or appointments bequeathed to a Testator’s spouse from whom they have been DIVORCED causes that gift or appointment to FAIL. State the section name and Act which provides this?
S.18A Wills Act 1837
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Under S.20 Wills Act 1837, what are the two crucial elements needed to revoke a Will via destruction?
1. Sufficient physical destruction of the Will in the Testator's presence (destruction defined as tearing, burning or otherwise destroying)
2. An intention to revoke the Will on the Testator's part
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What case study provides that the Testator cannot simply crumple the Will as this is not sufficient destruction?
Cheese v Lovejoy 1877
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What case study provides that if a Will is torn up by another, and there is no intention to revoke it on the Testator's part, then the Will remains valid?
Gill v Gill 1901
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What did Re v Southerden 1925 provide?
A Testator burned his Will believing his wife would inherit everything under intestacy. The Will was not revoked as this was a misinterpretation on the Testator’s part and his revocation was CONDITIONAL on that misunderstanding.
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Under S.20 Wills Act 1837, a Testator can revoke a Will by duly executing a new Will or Codicil in compliance with the formal statutory requirements set out in S.9 Wills Act 1837. What other conditions must the Will/Codicil meet and why?
A REVOCATION CLAUSE declaring the intention to revoke any previous Wills, Codicils or testamentary dispositions
 Without a revocation clause, a new Will only revokes provisions where it is inconsistent with the previous Will meaning the two must be read
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What does S.33(1) Wills Act 1837 provide?
Provides an EXCEPTION to the general rule that a gift will lapse if the beneficiary predeceases the testator.
If the testator leaves a gift to an issue of their own and that issue predeceases them, a more remote issue may receive the gift their parent wo
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What does S.33(1)(c) Wills Act 1837 provide?
Provides that if a contrary intention is displayed in the testator’s Will, the S.33(1) rule would not take effect. An effective substitutional gift or a joint gift with a surviving beneficiary would be classed as a contrary intention and this would take p
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What does S.1 Forfeiture Act 1982 provide?
Provides that any person who unlawfully kills another cannot take benefit from their estate as a consequence of that killing.
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What are the 8 reasons why a gift may fail?
Ademption, Abatement, Lapse, Divorce, S.15 Wills Act 1837, Forfeiture, Disclaimer, Uncertainty.
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What is 'Ademption'?
A specific gift will 'adeem' when that particular item is no longer owned by the Testator at the date of death.
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What is 'Abatement'?
Occurs when the estate is solvent and can pay all debts but has insufficient funds to pay all gifts/legacies.
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What does S.24 Wills Act provide?
In terms of assets, the Will speaks from the date of death and not when it was produced.
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What happened in case study Durrant v Friend 1852?
A specific legacy of chattels adeemed because they had perished with the Testator at sea and evidence that they were destroyed after the Testator himself could not be provided therefore estate did not owe the beneficiaries.
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What did case study Re Rose 1949 provide?
The use of the word "my" provides a common and clear indicator of a specific gift, although it is not always required.
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What does S.34 Administration of Estates Act (AEA) 1925 provide?
The Statutory Order in which gifts abate.
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What is the Statutory Order, provided by S.34 AEA 1925 in which gifts will abate?
1. Property of the deceased undisposed by the Will (residuary gift)
2. Property of the deceased not specifically bequeathed but included in the residuary gift
3. Pecuniary (general) legacies
4. Specific legacies
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What is a 'Demonstrative Gift'?
A general gift to be taken or paid from a specific fund. (e.g. "£1000 from my Lloyds Current Account")
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What is a 'General Gift'?
A gift that is not expressed to be owned by the Testator and which must be purchased by the Personal Representatives out of the estate funds if not contained within the estate - cannot fail by ademption and if unable to be purchased, the equivalent value
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What is the term for when a beneficiary dies before satisfying the condition of a contingent gift?
The gift will lapse - usually back into the residuary estate.
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What is a 'Life Interest'?
Gifts given as a Life Interest will give the a 'life tenant' the right to use and receive income from the legacy for their lifetime but is not the ownership of the particular asset. The ownership is given to the 'remainderman' on the life tenant's death.
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What may prevent a gift from lapsing where a beneficiary pre-deceases the Testator?
1. An effective Substitutional Gift
2. It is a Joint Gift and at least one other beneficiary of this gift has survived
3. S.33 Wills Act 1837 can be utilised where the gift was left to a direct descendant of the Testator and this descendant has left a sur
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What does S.184 Law of Property Act 1925 provide?
The 'Commorientes' Rule - if two or more people have died at the same time and it is impossible to ascertain who died first, it will be presumed that they have died in order of seniority and the younger survived the elder.
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What does S.39 Administration of Estates Act 1925 provide?
Personal Representatives have the right to sell or mortgage personal property of the deceased.
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What does S.41 AEA 1925 provide?
The Power of Appropriation - Personal Representatives may give any asset of the estate to a beneficiary 'in or towards satisfaction of a legacy.'
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What section of the Administration of Estates Act (AEA) 1925 gives the Personal Representatives power to appoint others as Trustees of an infant's legacy? (Typically, the parent or guardian of the child PLUS at least one other Trustee or Trust Corporation
S.42 AEA 1925
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What does S.31 Trustee Act (TA) 1925 provide?
Trustees have the power to use income from money held on trust for the beneficiaries maintenance, education and benefit if the beneficiary is under the age of 18.
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What does S.3 Trustee Act (TA) 2000 provide?
Provides that Trustees may invest trust property with the same powers as beneficial owners subject to the following duties:
1. To take reasonable skill and care (S.1 TA 2000)
2. To account for suitability and diversity of investments (S.4 TA 2000)
3. To t
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In intestacy, what section and act governs the statutory entitlement to apply the Grant? This list is exactly the same as the inheritance on intestacy but in this case, there is no shared entitlement.
R.22(1) Non-Contentious Probate Rules 1987
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What does R.22(2) NCPR 1987 provide?
That the treasury solicitor is entitled to apply for the Grant if the goods are bona vacantia ("goods vacant").
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What Act and Section governs entitlement to the Grant when a Will appoints Executors who have pre-deceased?
R.20 Non-Contentious Probate Rules 1987
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Under R.20 NCPR 1987, what is the Statutory Order for entitlement to apply for the Grant after Executors?
1. If any, Trustees of the Residuary Estate.
2. Beneficiaries of the Residuary Estate.
3. The PR’s of any Beneficiary of the Residuary Estate where they have died after the Testator.
4. Any other Beneficiary or Creditor.
5. PR’s of the Beneficiaries or Cr
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What Grant is required when the Testator has left a Will which fails to validly appoint Executors?
Grant of Letters of Administration with Will Annexed
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What does S.1(1) AEA 1925 provide?
The appointment of Executors in a Will is effective from the date of death and they do not have to wait until the Grant of Probate is issued in order to begin their appointment.
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What does S.28 AEA 1925 provide?
If an Executor accepts their appointment by conduct, they are liable for the consequences of their actions (intermeddling).
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Taking care of the deceased's family and paying the funeral bill are counted as 'Acts of Humanity' and do not constitute intermeddling with the estate. Which case study supports this?
Holder v Holder 1968
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S.5 AEA 1925 provides that...
An Executor appointed in a Will may renounce their Executorship and his rights shall wholly cease.
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What Act and Section provides the automatic transfer of estate administration on the untimely death of the Executor, known as the chain of representation?
S.7 Administration of Estates Act 1925
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What is the principal legislation governing Inheritance Tax?
Inheritance Tax Act (IHTA) 1984
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What does S.18 Inheritance Tax Act 1984 provide?
Gifts to a spouse of any amount are always exempt from paying inheritance tax so are deducted before applying the NRB.
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What does S.3A Inheritance Tax Act 1984 provide?
A Potentially Exempt Transfer (PET) is exempt from paying IHT where the deceased lives for 7 years or more beyond the date of the gift.
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So long as the donee does not receive a gift counted for the annual exemption also, small gifts of up to £250 annually to any number of donees are exempt from paying IHT. What Act and Section provides this?
S.20 Inheritance Tax Act 1984
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What does S.22 Inheritance Act 1984 provide?
Gifts made in consideration of marriage or civil partnership are exempt up to £5000 for a child, £2500 for remote ancestors and £1000 in all other cases.
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What does S.209 and Sch 2 Finance Act 2012 provide?
Provides that where the Testator has left at least 10% of their net estate to a charity recognised by HMRC, a 4% reduction can be applied to the tax payable on the chargeable part of the estate.
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What is a 'devastavit'?
A breach of duty by a Personal Representative (PR)
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What does S.1 Trustee Act (TA) 2000 provide?
Trustees (including PRs) must take reasonable skill and care.
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What Act & Section Number provides the duties for Personal Representatives?
S.25 Administration of Estates Act (AEA) 1925
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What does S.27 Trustee Act 1925 provide?
Allows PRs to advertise for unknown creditors and beneficiaries of the deceased to come forward.
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Where an estate is insolvent, under what act can you find the statutory order by which debts are paid?
Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986
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What is the first type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Secured debts (i.e. mortgages)
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What is the second type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Funeral and testamentary expenses
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What is the third type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Specifically preferred debts
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What is the last type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Deferred debts (i.e. any money borrowed from the deceased's spouse)
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What is the fourth type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Preferred debts (i.e. pay and pension contributions to employees and some trust property)
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What is the fifth type of debt that must be settled according to the Administration of Insolvent Estates of Deceased Persons Order (AIEDPO) 1986?
Ordinary debts (i.e. bank loans not secured in property and credit card debts)
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What Section & Act provides that the PRs are not bound to pay Beneficiaries of the estate any money until the end of the 'Executor's Year'?
S.44 Administration of Estates Act (AEA) 1925
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Under S.1(2)(a) of the Inheritance (Provision for Family and Dependants) Act 1975, what is the 'surviving spouse standard'?
The surviving spouse is entitled to seek such financial provision as it would be reasonable in all the circumstance of the case of a spouse to receive, whether or not that provision is required for maintenance.
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What is the time limit for making an application under the Inheritance (Provision for Family and Dependants) Act 1975?
The application for making a claim must be made within 6 months of the Grant of Representation.
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Other cards in this set

Card 2

Front

What does S.33(2) Administration of Estates Act (AEA) 1925 provide?

Back

Provides that the Personal Representatives shall: -
Out of the ready money of the deceased and any net money arising from the disposal of the estate; first pay any debts and liabilities owed by the deceased i.e. funeral debts, testamentary and administrat

Card 3

Front

What does S.46 Administration of Estates Act (AEA) provide?

Back

Preview of the front of card 3

Card 4

Front

Under S.46 AEA 1925, what is the Statutory Order of inheritance on Intestacy?

Back

Preview of the front of card 4

Card 5

Front

Under S.46 AEA 1925, what will the surviving spouse of the intestate receive?

Back

Preview of the front of card 5
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