Tolley's Administration of Estates

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Commentary

This work covers all the important legal, tax and accounts issues surrounding estates, and includes a variety of useful examples of completed forms and accounts to provide practical assistance.

Written by a team of more than 20 distinguished authors, this practical and accessible guide provides full coverage of all aspects of estate administration and distribution. Special topics also covered include heritage property, insolvent estates, pensions, and post-death variations and disclaimers.

Published in association with the Society of Trust and Estate Practitioners, this service has been designed specifically to help all those involved with the day-to-day running of estates — not only lawyers but also others appointed as executors, such as accountants and bankers. Legacy managers working for charities will find this title of great practical assistance.

SOURCE CURRENCY
Issue 54, October 2019

The following chapters have been updated:

Division B:
B2: Disposal of Body

Division C:
C6: General Procedure for Obtaining a Grant
C7: Application for Probate
C8: Application for Letters of Administration (with will annexed)
C9: Application for Letters of Administration

Division F:
F4: Capital Gains Tax Liability of the Personal Representatives and Beneficiaries
F5: Assets which have Appreciated or Depreciated since Death – Appropriate or Sell?

Division E:
E1: Preliminary Considerations
E2: Ascertaining the Beneficiaries under Intestacy or Partial Intestacy
E3: Property not Passing under the Provisions of a Will and not Subject to the Intestacy Rules
E4: Failure and Lapse of Gifts
E6: Payment of Legacies
E7: Distribution of Residue
E8: Transfer of Assets

Division F:
F4: Capital Gains Tax Liability of the Personal Representatives and Beneficiaries
F5: Assets which have Appreciated or Depreciated since Death – Appropriate or Sell?

Division I:
I1: Claims under the Inheritance (Provision for Family and Dependants) Act 1975

Tables and Index

An updated set of tables and index are included in this issue.
For subscriptions and filing enquiries, see the customer queries information which is printed at the end of the filing instructions which follow this page.
Once it has been circulated to all users of Administration of Estates, this page may be filed at the front of the binder.

Contributors

Christopher Whitehouse , Barrister, 5 Stone Buildings, Lincoln's Inn Contributor
David Gallagher , BA (Cantab), Partner, Pensions Group, Field Fisher Waterhouse LLP Contributor
Frances Stephens , MA, ACA, Rawlinson & Hunter Contributor
Henry Frydenson , LLB, Principal, Frydenson & Co, Chair of ACTAPS Contributor
Ian Burman , Partner, Laytons Contributor
John Thurston , LLB, Solicitor Contributor
Keith Biggs , Probate consultant Contributor
Martyn Frost , FCIB, Director, Trenfield Trust and Estate Consulting Ltd Contributor
Matthew Pintus , BA, Partner, Macfarlanes Contributor
Michael Wood , MBA, LLB, ATII, Solicitor, Consultant to The College of Law, Professional Development Division — lead tutor for the Private Client Programme Contributor
 Peter Gausden , Solicitor, Private Client Consultant, Rowlinsons Contributor
Philip Walford , MMATH (Oxon), Barrister, 11 New Square, Lincoln's Inn Contributor
Professor Lesley King , LLB, Dip Crim, Solicitor, Professional Development Consultant at The College of Law, Store Street, London Contributor
Robin Paul , MA (Oxon), Principal, Withers LLP Contributor
 Simon Jennings , MA, FCA, Partner, Rawlinson & Hunter Contributor
Susan Johnson , BA, CTA, ATT, Head of Trusts and Estates, Moore Stephens LLP Contributor