Wills, probate and tax update 2022

Aim

To update practitioners with recent developments in the areas of wills, probate and tax.

Outcome

Participants will be able to apply recent developments to their day-to-day work.

Agenda

• Wills
  • Witnessing wills remotely
  • Effect of no charging clause
  • Fraudulent calumny
  • Lack of knowledge and approval
  • Testamentary capacity
  • Severance of joint tenancy by will
• Probate
  • Update of non-case law developments
  • Guidance on s.8 Children Act 1989
  • Challenge to terms of will
• Tax
  • Interest rate rise
  • Changes to excepted estates
  • Valuing stocks and shares for IHT
  • Guidance on transfer of NRB
  • Spring Statement
  • Qualifying expenditure for CGT
  • MDR for SDLT
  • Meaning of residential property for SDLT