Tolley's Administration of Estates

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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.

Issue 55, April 2020

The following chapters have been updated:

Division A:
A1: What is a Personal Representative?
A2: How are Personal Representatives Appointed?
A3: How are Personal Representatives Removed?
A4: Caveats and Citations
A5: The Chain of Representation and Grants De Bonis Non Administratis
A8: Limited Grants

Division C:
C13B: The Estate on Death: Extent and Valuation Principles
C14: Completing IHT Accounts
C15: Further Inheritance Tax Issues

Division D:
D3: Source of Powers of Personal Representatives
D4: Delegation of Powers by Personal Representatives
D5: Liability and Protection of Personal Representatives
D6: Limitation Periods
D8: Realising the Estate
D9: Discharging Debts and Liabilities in the Solvent Estate

Division E:
E1: Preliminary Considerations
E2: Ascertaining the Beneficiaries under Intestacy or Partial Intestacy
E4: Failure and Lapse of Gifts
E6: Payment of Legacies

Division F:
F1: Income Tax and Capital Gains Tax to the Date of Death
F3: Income Tax Position of the Beneficiaries during the Administration Period
F4: Capital Gains Tax Liability of the Personal Representatives and Beneficiaries
F6: Stock Dividends
F9: Self-assessment

Division M:
Materials – Part M

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.


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