Frequently a legacy within a Will is left to a class of beneficiaries and that class is defined by certain characteristics and conditions. This can create a number of identification issues which should be clearly addressed within the document itself. Identifying a class of beneficiaries is not always easy; the wording of the Will is crucial. A gift to ‘such of my children who survive me’ is relatively... 

There is much debate at the moment about the current classification of ‘reserved legal activities’ and whether the class of activities should be extended. As a refresher this article looks at the current activities reserved to solicitors. Current reserved activities are: - the exercise of a right of audience (the right to appear before and address a court, including the right to call and examine... 

With the introduction of a reduced rate of Inheritance Tax to estates that leave charitable gifts it is likely that charitable giving will become more popular. This is good news for the charitable sector but may lead to increased practices of aggressive ‘begging’ by charities who want a slice of the estate. A recently published article details the experience of one executor who was dealing with...