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 64, October 2024 The following chapters have been updated: Division B: B1: Registration of Death B2: Disposal of Body B4: Obtaining the Will B4A: Advising on Entitlement to the Grant and the Deceased’s Property B7: Raising Funds to pay Inheritance Tax B8: Miscellaneous Division C: C13B: The Estate on Death: Extent and Valuation Principles C14: Completing IHT Accounts Division E: E1: Preliminary Considerations 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 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?

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