A Practitioner’s Guide to Probate and the Administration of Estates

4. Auflage 2018
ISBN: 978-0-85490-236-1
Verlag: Wildy & Sons

Buch, Englisch, 600 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 1050 g

The fourth edition of A Practitioner’s Guide to Probate and the Administration of Estates is a practical and comprehensive guide to all forms of non-contentious probate applications, completion of Inheritance Tax Accounts and the administration of estates. The book is packed with hints and tips and an accompanying CD-ROM contains a comprehensive set of precedent forms, enabling practitioners to adapt precedents for their own use.

The authors provide careful explanations of every step in the procedure for winding up the estate of a deceased person, from taking initial instructions to the final distribution of the estate and closing the file. The book opens with advice on meeting the client and taking proper instructions; moving on to tracking down the assets and liabilities which comprise the estate; completing inheritance tax forms and obtaining any available reliefs and allowances; questions concerning wills and intestacies; applying to the probate registries; discretionary orders; obtaining grants of representation; collecting in the paying debts and liabilities; identifying the beneficiaries and paying the legacies; finalising the tax situation; and distributing the residue of the estate.

This new edition has been completely revised with practice and procedure brought up-to-date,

Autoren/Hrsg.

Biggs, Keith

Edward, Samantha

Inhaltsverzeichnis

Preface

Table of Cases

Table of Statutes

Table of Statutory Instruments

Table of Conventions

1 Making a Start

2 Assets and Liabilities: Initial Enquiries

3 Inheritance Tax Reliefs and Allowances

4 Inheritance Tax Accounts

5 Questions Concerning Wills and Codicils

6 Intestacy

7 Caveats

8 Citations

9 Renunciations

10 Discretionary Orders

11 Trust Corporations

12 Applications for Grants

13 Scottish, Northern Irish and Colonial Grants

14 Applications on Summons

15 Collecting in the Assets

16 Powers and Duties of the Personal Representatives

17 Paying the Debts of the Estate

18 Paying the Legacies

19 Distribution of the Residue

20 Finalising Liability to Inheritance Tax

21 Taxation During the Administration

22 Completing the Administration

23 Claims By and Against the Estate

24 Liabilities of the Personal Representatives

25 Variations, Disclaimers and Other Opportunities

26 Notation, Amendment and Revocation of Grants

27 Searches and Copies

Appendices
A Checklist of Information and Documents

B Useful Addresses

C Specimen Forms

Affidavits
C1 Affidavit of condition of will or of alterations to will

C2 Affidavit of Search for Will

C3 Affidavit of handwriting

C4 Affidavit of due execution

C5 Affidavit of executor’s identity

C6 Affidavit of alias

C7 Affidavit in support of application for leave to swear death

Über Autor(innen)

Biggs, Keith
Keith is a former District Probate Registrar with over 40 years’ experience in probate and the registries and has a wealth of experience in probate applications, tax ramifications and the administration of estates. He is currently a probate consultant and lecturer in the field of non-contentious probate.

Edward, Samantha
Samantha studied English language and literature at Oxford University followed by law at Northumbria University and is currently a solicitor at EMG Solicitors Limited, Durham where she specialises in private client work.