Catherine McAleavey reviews the latest cases on probate by LLPs, lost wills, testamentory capacity, and HMRC guidance
Important cases have been decided since the previous Wills & probate update (2006) SJ 56, 20.01.06, the most important of which is arguably that brought by the estate of Edith Lilian Rogers over the probate of a will by a firm that had changed its status to an LLP.
In the Estate of Edith Lilian Rogers dec'd  WTLR 691
This is the test case in which Lightman J considered whether the appointment of partners in a firm or its successor practice as executors of a will included a limited liability partnership.
Mrs Rogers' will contained the following Re Horgan appointment:
'I appoint the partners at the date of my death in the firm of Lawrence Tucketts'¦ or the firm which at that date has ...