Alan Gates

Alan’s day-to-day responsibilities are varied and differ from case to case but typically involve advising on and drafting Wills, powers of attorney and dealing with estate administration.

Some estates can be complex involving many beneficiaries from different generations, particularly so, if an individual has died without making a Will. This may require tracing potential beneficiaries, some of whom may live abroad or may not have even been known to the deceased.

Depending on the circumstances, there may also be Inheritance tax to consider, which can involve detailed exchanges with HM Revenue and Customs particularly if valuable reliefs such as agricultural property relief is being sought. This requires a detailed knowledge of the various exemptions and reliefs which are available and the circumstances in which they may be applied.

In the context of Will drafting, asset protection and the potential for claims against the estate, are often important considerations and require bespoke advice. In addition, an understanding of the principals of the Mental Capacity Act and the ability to be able to properly apply the test for testamentary capacity are of paramount importance. This is particularly so in circumstances where mental health is an issue or the provision of a certificate in a Lasting Power of Attorney is required.

Notable Private Client cases

• Estate Administration
  

  Demonstrating to HM Revenue & Customs an objective and functional connection between the deceased’s occupation of the house and the agricultural activities carried out on the land. Securing Agricultural Property Relief on the farmhouse so as to significantly reduce the estate’s exposure to Inheritance tax.

• Wills (with international element)
  

  Advising on the validity of an English Will and its effect on a foreign Will and the rules relating to the succession of both the English and foreign assets.

• Wills
  

  Drafting complex Wills to balance the needs of a vulnerable beneficiary whilst protecting assets for the wider family.

• Wills
  

  Making an urgent home visit to make a Will where time was of the essence, assessing testamentary capacity, expediting the drafting of that Will and supervising its execution in order to ensure that final testamentary wishes were put into effect.