My sister has passed away. She separated from her husband years ago although they never got divorced, so they are technically still married. My sister never made a Will. Will her husband inherit her estate?

Yes.

Workers (and agency workers) who are aware of the requirement to self-isolate and are due to work during their isolation period at a place other than their designated place (see below) must, as soon as reasonably practicable and in any event before they are next due to start work within the isolation period, tell their employer that they are self-isolating, and set out the start and end dates of their isolation period.

Clear communication to all workers about their obligation to do this is strongly recommended.

Employers and employees can decide the split of the hours of work and the hours of furlough. There is no maximum or minimum requirements. You can change the arrangement, by agreement, from time to time.

When claiming for employees who are flexibly furloughed, you should not claim until you are sure of the exact hours they will work during the claim period.

As mentioned earlier, if an agency is involved you must send them a copy of the status determination statement for each contractor, and they will also have the right to dispute the outcome.

If the agency pays the contractor, they will be responsible for the operation of PAYE and NIC’s deductions and any apprenticeship levy. The agency may try to recover these costs from the end user client.

If workers are supplied by an agency or umbrella company and are already treated as employees by the agency, they will remain unaffected by IR35.

There are a number of technical formalities which any testator must follow in order to execute a valid Will.  These include:

• The Will must be signed by the testator, in the presence of two other witnesses and then be signed by those witnesses, in the presence of the person making the Will after the testator themselves has signed the document.
• The person making the Will must be over 18 years of age and have mental capacity.
• The person must make the Will voluntarily without undue influence and must know and understand what the Will says; and
• The Will must be in writing

Pension sharing orders are used to redistribute a couple’s pension provisions following a divorce or dissolution of a civil partnership. When a pension sharing order is made, the paying party’s pension provider is instructed to transfer a specified percentage of that pension into a pension in the name of the receiving party. The pension is effectively lifted out of the paying party’s pension and paid into a pension belonging to the receiving party so that it becomes their pension to do with as they please. Once implemented, the paying party cannot dictate to the receiving party what they should do with the pension. It is worth remembering however that when a pension is transferred under a pension sharing order, it must be paid into another pension and it cannot be released as cash. A pension sharing order is also not available to couples who have chosen to have a judicial separation rather than a divorce/dissolution.