Source Currency: Issue 66, November 2025. The following chapters have been updated: Division C: C3: Wills C5: Pre-grant Applications to District Judge or Registrar C6: General Procedure for Obtaining a Grant C7: Application for Probate C13A: Obtaining Copy Documents from the Probate Registry Division D: D7: Works of Art and Chattels 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 E9: Constituting Will Trusts E10: Charities as Beneficiaries Division F: F4: Capital Gains Tax Liability of the Personal Representatives and Beneficiaries Division G: G2: Business Property G3: Agricultural Property G4: Woodlands G5: Heritage Property and Conditional Exemption G10: The Use of a Nil Rate Band Discretionary Will Trust. Index. An updated index is included in this issue.

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.