Tristram and Coote's Probate Practice is the definitive work on probate and is extensively referred to by the Probate Registries. For December 2023, the expert author team have provided a full update to all changes in case law, regulation, and legislation since the publication of the second supplement to the 32nd edition in December 2022.
This latest update to Tristram and Cootes Probate Practice 32nd edition includes coverage of:
- The Administration of Estates 1925 (Fixed Net Sum) Order 2023 (SI 2023/758) made and laid before Parliament on 5 July 2023, which increased the spouse's or civil partner's fixed sum charged to the residuary estate of an intestate to ?322,000 with effect from 26 July 2023. The text in Part 1 and forms in Appendix VI have been updated to reflect this change
- The Powers of Attorney Act 2023, which received Royal Assent on 18 September 2023. Section 2 of the Act comes into force at the end of two months from the day on which it was passed. This confers on chartered legal executives the right to certify a copy of a power of attorney as a true copy. The implementation of the Act in due course will create a new online system for creating lasting powers of attorney while strengthening fraud protection and refining the present paper-based lasting powers of attorney
- The Ministry of Justice's consultation paper 'Implementing increases to selected court and tribunal fees' (10 November 2023). If the proposals concerning probate fees are implemented, probate fees for applications for grants of representation will be increased by about ten per cent
- Inheritance Tax aspects concerning the limitation of agricultural relief solely to qualifying property situated in the UK with effect from 6 April 2024, thus excluding property situated in the EEU, the Channel Islands or the Isle of Man from that date
- Several changes to interest rates for late payment and repayment of Inheritance Tax. The office dealing with Inheritance Tax has an amended title
- A number of significant changes in procedure and practice in the Business & Property Courts of England and Wales. The new Chancery Guide was published on 29 July 2022. It has been substantially rewritten and revised. As noted in the preface to the 32nd edition, Part 57 and PD 57 are no longer the only rules to which the probate practitioner is required to give particular attention. The conduct of a probate claim requires detailed reference also to be made to Part 57A Business and Property Courts and to its Practice Directions. The most recent of these, Practice Direction 57AD - 'Disclosure in the Business and Property Courts', came into force on 1 October 2022 substantially reproducing and bringing within the CPR, PD 51U - 'The Disclosure Pilot Scheme'.
- This supplement includes the full text of PD 57AD. Part II of this supplement contains a case law update on testamentary capacity (Hughes v Pritchard [2022] EWCACiv 386 in the Court of Appeal), knowledge and approval (the judgment of Michael Green J in Reeves v Drew [2022] EWHC 159 (Ch)) and the correct way of assessing relief in proprietary estoppel claims (Guest v Guest in the Supreme Court, [2022] UKSC 27)
- The second appeal in Sangha v Sangha [2023] EWCA Civ 660 to the Court of Appeal, which is the subject of new commentary in para 34.87 on revocation by subsequent will, and in para 34.23 on the requirement of s 9 of the Wills Act 1837 as amended by s 17 of the Administration of Justice Act 1982 that the steps required take place in sequence
- Two recent decisions on costs in probate claims: Lumb v Lumb [2023] EWHC 2052 (Ch) on the limits of costs protection under CPR 57.7(5), and Jones v Tracey [2023] EWHC 2256 (Ch) on the relationship between CPR Parts 36 and 57.
