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Vol 24 No 10 Oct/Nov 2019

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
A Practitioner's Guide to Probate and the Administration of Estates 4th ed isbn 9780854902361

A Practitioner's Guide to Probate and the Administration of Estates 3rd ed

ISBN13: 9780854901067
New Edition ISBN: 9780854902361
Previous Edition ISBN: 9781898899938
Published: June 2012
Publisher: Wildy, Simmonds and Hill Publishing
Country of Publication: UK
Format: Hardback & CD-ROM
Price: Out of print

The third edition of A Practitioner’s Guide to Probate and the Administration of Estates (previously published as Probate and the Administration of Estates: The Law and Practice) is a practical and comprehensive guide to all forms of non-contentious probate and applications and the administration of estates.

It provides 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. Written by practitioners for practitioners, it is packed with hints and tips, covering procedural complexities, tricky tax points, avoiding delay and more.

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.

An accompanying CD-ROM contains a comprehensive set of precedent forms, enabling practitioners to adapt precedents for their own use.

This new edition has been completely revised and updated and contains a comprehensive guide to the completion of the current forms relating to Inheritance Tax and applications to the probate registries for discretionary orders and grants of representation.

"Throughout this excellent book the authors have continued their mission to adopt a practical approach to the subject...The structure of the book is a great asset throughout...What is particularly helpful for practitioners is the comprehensive guide to the completion of the current forms relating to Inheritance Tax and applications for discretionary orders and grants of representation. Legal advisers will find the CD excellent help for precedents as blueprint drafts which can be adapted for your specific case...thoughtful, and most useful"

Philip Taylor, Richmond Green Chambers

Wills and Probate, Wildy, Simmonds and Hill
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Conventions

1. Making a Start
1.1 First meeting
1.2 Urgent steps
1.3 Tracing the last will
1.4 Non-urgent matters
1.5 Avoiding delay
1.6 Checking the assets
1.7 Some pitfalls
1.8 Communicating with beneficiaries
1.9 Assets for which a grant is not required
1.10 Foreign assets

2. Assets and Liabilities: Initial Enquiries
2.1 Introduction
2.2 Tracing all the assets
2.3 Basis of valuation
2.4 Banks
2.5 Building societies
2.6 Life assurance companies
2.7 National Savings
2.8 Pensions and annuities
2.9 State pension and benefits
2.10 Chattels
2.11 Real property
2.12 Shares, securities and unit trusts
2.13 Partnership interests
2.14 Assets at Lloyds
2.15 Joint assets
2.16 Assets subject to an option to purchase
2.17 Employers
2.18 Life interest trust
2.19 Unclaimed assets register
2.20 Creditors
2.21 Lifetime transfers
2.22 Income tax and capital gains tax
2.23 Miscellaneous matters
2.24 Checklist

3. Inheritance Tax Accounts
3.1 Calculation of the estate
3.2 Excepted estates
3.3 Inheritance tax forms
3.4 Schedules
3.5 Submitting the completed forms
3.6 Changes to the estate value

4. Inheritance Tax Reliefs and Allowances
4.1 Basis for the charge
4.2 Excluded property
4.3 Business property relief
4.4 Agricultural property relief
4.5 Woodland relief
4.6 Heritage property
4.7 Taper relief
4.8 Quick succession relief
4.9 Double tax relief
4.10 Spouse or civil partner exemption
4.11 Annual exemption
4.12 Small gifts
4.13 Normal expenditure out of income
4.14 Gifts in consideration of marriage
4.15 Gifts to charities
4.16 Other exemptions
4.17 HM Revenue and Customs penalties;
4.18 Providing for inheritance tax
4.19 Funding the payment
4.20 Quantum of inheritance tax
4.21 Liability for inheritance tax

5. Questions Concerning Wills and Codicils
5.1 Tracing the last will
5.2 Pre-lodgment enquiries
5.3 Evidence to support a will
5.4 Testator blind or illiterate: knowledge and approval of contents of will
5.5 Establishing the date of execution
5.6 Date of will misrecited in codicil
5.7 Condition of the will
5.8 Damaged will
5.9 Alterations to the will
5.10 Conditional wills
5.11 Incorporation of other testamentary documents
5.12 Mutual wills
5.13 Privileged wills
5.14 Omission of offensive words from a will
5.15 Rectification
5.16 Interpretation
5.17 Lost wills
5.18 Deceased domiciled outside England and Wales
5.19 Forfeiture of benefit by witnesses
5.20 Forfeiture of right to benefit
5.21 Execution of the wrong will

6. Intestacy
6.1 Distribution on intestacy
6.2 Entitlement to take letters of administration
6.3 Surviving spouse or civil partner
6.4 Polygamous marriages
6.5 Grant to children or other issue
6.6 Grant to parents
6.7 Grant to brothers or sisters and their issue
6.8 Grant to grandparents
6.9 Grant to uncles and aunts and their issue
6.10 Grant to the Crown
6.11 Grant to a creditor
6.12 Grant to an assignee
6.13 Disclaimer or forfeiture on intestacy
6.14 Property to which the Intestacy Rules apply

7. Caveats
7.1 Purpose
7.2 Definition
7.3 Entering a caveat
7.4 Duration and renewal
7.5 Grants which may issue while a caveat is in place
7.6 Issuing a warning to a caveat
7.7 Entering an appearance
7.8 Summons for directions
7.9 Restriction on entering further caveat
7.10 Withdrawal of caveat
7.11 Death of caveator

8. Citations
8.1 Nature of a citation
8.2 Citation to accept or refuse a grant
8.3 Citation to take probate
8.4 Citation to propound a will
8.5 Procedure
8.6 Alternatives to citations

9. Renunciations
9.1 Introduction
9.2 Who may renounce
9.3 Lodging the will on renunciation
9.4 Deceased testate
9.5 Deceased intestate
9.6 Renunciation by attorney
9.7 Renunciation by a minor
9.8 Mental incapacity
9.9 Renunciation by partners in a firm
9.10 Retraction of renunciation

10. Discretionary Orders
10.1 Introduction
10.2 Dispensing with notice to a non-proving executor
10.3 Personal representatives
10.4 Subpoena to bring in a will
10.5 Leave to swear death
10.6 Severance of estate
10.7 Refusal of probate
10.8 Foreign domicile
10.9 Minor(s) entitled to a grant
10.10 Mental incapacity
10.11 Grant ad colligenda bona defuncti
10.12 Special Circumstances
10.13 Admission of a copy will or nuncupative will
10.14 Rectification

11. Trust Corporations
11.1 Introduction
11.2 Resolution authorising person(s) to act
11.3 Trust corporation appointed executor
11.4 Trust corporation appointed attorney
11.5 Consent to a trust corporation acting
11.6 Trust corporation a beneficiary
11.7 Non-trust corporations

12. Applications for Grants
12.1 Application for a grant of probate
12.2 Application for letters of administration (with will annexed)
12.3 Application for letters of administration
12.4 Application by an attorney
12.5 Limited grants
12.6 Second and subsequent grants
12.7 Issue of the grant

13. Scottish, Northern Irish and Colonial Grants
13.1 Scottish confirmations and Northern Irish grants
13.2 Colonial grants

14. Applications on Summons
14.1 Introduction
14.2 Disputes between persons of equal entitlement
14.3 Application to remove a caveat
14.4 Application for an order for a person to attend for examination
14.5 Summons for delivery of an inventory and account
14.6 Summons after citation proceedings
14.7 Procedure

15. Collecting in the Assets
15.1 Time for collecting in assets
15.2 Consultation with the beneficiaries
15.3 Authority of the personal representatives
15.4 Bank accounts
15.5 Building society accounts
15.6 Premium Bonds
15.7 National Savings Certificates
15.8 TESSAs, ISAs and PEPs
15.9 Life assurance policies and pension scheme death benefits
15.10 Interests in trusts and other estates
15.11 Land
15.12 Leasehold property
15.13 Business interests of a sole trader
15.14 Partnership assets
15.15 Assets at Lloyds
15.16 Stocks and shares

16. Powers and Duties of the Personal Representatives
16.1 Introduction
16.2 Powers to deal with property
16.3 Power to insure
16.4 Power to postpone distribution
16.5 Power to appropriate
16.6 Power to distribute to a minor
16.7 Power to maintain
16.8 Power to advance capital
16.9 Power to charge
16.10 Power to recoup expenses
16.11 Power to delegate
16.12 Power to appoint an attorney
16.13 Powers conferred by a will
16.14 Duties of personal representatives

17. Paying the Debts of the Estate
17.1 Introduction
17.2 Identifying the debts
17.3 Order of priority for payment
17.4 Order of priority of property
17.5 Insolvent estate

18. Paying the Legacies
18.1 Introduction
18.2 Identifying the beneficiaries entitled
18.3 Establishing what each beneficiary is entitled to receive
18.4 Time for payment of legacies
18.5 Failure of legacies
18.6 Assets from which the legacies are paid
18.7 Inheritance tax on gifts
18.8 Receipts

19. Distribution of the Residue
19.1 Introduction
19.2 Creation of a will trust or trust on intestacy
19.3 What to distribute
19.4 Value for appropriation
19.5 Treating the beneficiaries equally
19.6 Time for distribution
19.7 To whom the residue is distributed
19.8 Making the distribution
19.9 Transferring legal title
19.10 Taxation of residue
19.11 Practical points

20. Finalising Liability to Inheritance Tax
20.1 Introduction
20.2 Discovery of further assets
20.3 Updating the values of assets
20.4 Filing a corrective account
20.5 Loss on sale of shares
20.6 Loss relief on the sale of a property
20.7 Overpayment or underpayment
20.8 Double tax treaties
20.9 Clearance certificate

21. Taxation During the Administration
21.1 Introduction
21.2 Income and capital gains tax to the date of death
21.3 Income tax during the administration
21.4 Capital gains tax

22. Completing the Administration
22.1 Estate accounts
22.2 Final distribution
22.3 Sample estate accounts

23. Claims By and Against the Estate
23.1 Introduction
23.2 Claims in relation to the validity of the will
23.3 Inheritance Act claims
23.4 Limitation periods

24. Liabilities of the Personal Representatives
24.1 Personal liability
24.2 Express clause in the will
24.3 Acquiescence or agreement of creditor or beneficiary
24.4 Agents, nominees and custodians
24.5 Limitation of liability
24.6 Advertising
24.7 Relief from personal liability
24.8 Lloyds estates
24.9 General administration order
24.10 HM Revenue and Customs
24.11 Dealing with the interests of beneficiaries

25. Variations, Disclaimers and Other Opportunities
25.1 Introduction
25.2 Deed of variation
25.3 Order pursuant to an Inheritance Act claim
25.4 Disclaimer
25.5 Two-year discretionary trusts
25.6 Precatory trusts
25.7 Other opportunities

26. Notation, Amendment and Revocation of Grants
26.1 Notation
26.2 Amendment
26.3 Revocation

27. Searches and Copies
27.1 Records of grants of representation
27.2 Standing search for a grant
27.3 Search for a caveat
27.4 Copies of wills and grants
27.5 Deposit of wills for safe keeping

Checklist of Information and Documents
Useful Addresses
Specimen Forms