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Probate actions—caveats

STOP PRESS: HMCTS announced updates to the caveat application process from 25 October 2022. See: LNB News 11/10/2022 10.CaveatsA caveat (also known as a stop) is a written notice that a person who wishes to prevent a grant being issued may enter in any registry or sub-registry.Generally, a caveat is used if a person wishes to prevent a grant, because they dispute the validity of a Will or who should administer the estate.By lodging a caveat, the caveator will be notified of an application for a grant and given the opportunity to object to the issue of a grant.Once a caveat has been entered, the onus moves to those seeking to prove the Will to take action to remove the caveat, as it prevents a grant being issued until the caveat has been removed by:•the non-appearance of the caveator to the warning•the withdrawal of the caveat by the caveator•an order of a district judge, registrar or High Court judge•the expiration of six months from the date of entry or effective...

Jurisdiction in probate matters

Role of the courtThe High Court has jurisdiction in relation to probates and letters of administration, in particular all contentious and non-contentious jurisdiction relating to:•testamentary causes and matters•the grant, amendment or revocation of probates and letters of administration, and•the real and personal estates of deceased personsProbate jurisdictionThe probate jurisdiction of the High Court is divided between the Family Division and the Chancery Division (and county court).The Family Division deals with non-contentious or common form probate business and the Chancery Division deals with contentious or solemn form probate business. See Practice Note: What are common and solemn form probate?Probate jurisdiction—Family DivisionThere are three main issues:•whether a document is admissible to probate•who is entitled to a grant of representation•whether a grant already made should be revokedRight of interpretation—Family DivisionTo grant representation the Family Division may consider the terms of testamentary documents to determine a point of construction but is not bound to do so. Instead, it may use its discretionary power to make a grant to a suitable person, leaving the question...

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Summons for discontinuance of caveat

Summons for discontinuance of caveat IN THE HIGH COURT OF JUSTICE FAMILY DIVISION [THE PRINCIPAL REGISTRY OR [location] DISTRICT PROBATE REGISTRY OR PROBATE REGISTRY OF WALES] In the Estate of [name] deceased SUMMONS LET [name], the [caveator OR person warning], or his Solicitor, attend [the District Probate Registrar of the [location] District Probate Registry OR Probate Registry of Wales at [address] OR one of the District Judges of this Division at the Principal Registry, First Avenue House, 42–49 High

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Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature (Beard v HMRC)

Tax analysis: In Beard v HMRC (2 May 2025), the Court of Appeal upheld decisions of the First-tier Tax Tribunal (FTT) and Upper Tribunal (UT) that distributions the taxpayer received from an overseas company, which were debited from the company’s share premium account, were dividends that were not capital in nature and were therefore chargeable to income tax.

Court of Protection maintains jurisdiction over child living in India (Irwin Mitchell Trust Corporation Ltd v KS)

Private Client analysis: Irwin Mitchell Trust Corporation Ltd v KS & Orsraises important questions about the jurisdictional limits of the Court of Protection in England and Wales (EWCOP). It is the first time that the EWCOP has had to decide whether it has jurisdiction to make orders about the property and affairs of a child under 16 who is habitually resident abroad, and what happens to a deputyship when a protected party moves abroad. Written by Alice Collier, senior associate at Irwin Mitchell LLP.