Tolley's Administration of Estates
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Commentary
Source Currency: Issue 67, December 2025. Division E: 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.
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 |
