Tolley's Administration of Estates
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Commentary
Source Currency: Issue 69, November 2026. Division C: C13B: The Estate on Death: Extent and Valuation Principles. 14: Completing IHT Accounts. C15: Further Inheritance Tax Issues. Division D: D3: Source of Powers of Personal Representatives. D5: Liability and protection of personal representatives. D7: Missing Beneficiaries. D8: Realising the Estate. D9: Discharging debts and liabilities in the solvent estate. Division E: E1: Preliminary Considerations. E4: Failure and Lapse of Gifts. E7: Distribution of Residue. Division G: G2: Business property. G3: Agricultural property. G4: Woodlands. Index. An updated index is included in this issue.
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 |
