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 65, April 2025 The following chapters have been updated: Division A: A1: What is a Personal Representative? A2: How are Personal Representatives Appointed? Division B: B7: Raising Funds to pay Inheritance Tax Division C: C3: Wills C4: Necessity for Grant of Representation C5: Pre-grant Applications to District Judge or Registrar C6: General Procedure for Obtaining a Grant C8: Application for Letters of Administration (with will annexed) C9: Application for Letters of Administration C10: Caveats C11: Domicile outside England and Wales C13A: Obtaining Copy Documents from the Probate Registry C13B: The Estate on Death: Extent and Valuation Principles C14: Completing IHT Accounts C15: Further Inheritance Tax Issues Division D: D2: Exercise of Powers by Personal Representatives D3: Source of Powers of Personal Representatives D4: Delegation of Powers by Personal Representatives D5: Liability and Protection of Personal Representatives D8: Realising the Estate D9: Discharging Debts and Liabilities in the Solvent Estate Division F: F1: Income Tax and Capital Gains Tax to the Date of Death F2: Income Tax Liability of the Personal Representatives during the Administration Period F3: Income Tax Position of the Beneficiaries during the Administration Period F9: Self-assessment Index An updated index is 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.
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 65, April 2025 The following chapters have been updated: Division A: A1: What is a Personal Representative? A2: How are Personal Representatives Appointed? Division B: B7: Raising Funds to pay Inheritance Tax Division C: C3: Wills C4: Necessity for Grant of Representation C5: Pre-grant Applications to District Judge or Registrar C6: General Procedure for Obtaining a Grant C8: Application for Letters of Administration (with will annexed) C9: Application for Letters of Administration C10: Caveats C11: Domicile outside England and Wales C13A: Obtaining Copy Documents from the Probate Registry C13B: The Estate on Death: Extent and Valuation Principles C14: Completing IHT Accounts C15: Further Inheritance Tax Issues Division D: D2: Exercise of Powers by Personal Representatives D3: Source of Powers of Personal Representatives D4: Delegation of Powers by Personal Representatives D5: Liability and Protection of Personal Representatives D8: Realising the Estate D9: Discharging Debts and Liabilities in the Solvent Estate Division F: F1: Income Tax and Capital Gains Tax to the Date of Death F2: Income Tax Liability of the Personal Representatives during the Administration Period F3: Income Tax Position of the Beneficiaries during the Administration Period F9: Self-assessment Index An updated index is 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.
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 |
