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GLOSSARY

Personal representatives definition

Published by a LexisNexis Pensions expert

What does Personal representatives mean?

In relation to a person who has died, this means (in the UK) persons responsible for administering the estate of the deceased.

In a country or territory outside the UK, it means the persons having functions under its law equivalent to those administering the estate of the deceased.

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Digital assets and cryptoassets on death—checklist

Digital assets and cryptoassets on death—checklist The personal representatives (PRs) of an estate have a duty to administer the estate and this includes dealing with all the deceased’s digital assets, including online accounts and profiles even if they have no monetary or immediate value. While it is estimated that there are already over two million people in the UK who hold some form of cryptoasset, to date relatively few people have died with such assets in their estate and this is still a developing area of law and practice. More generally, the vast majority of the UK population is likely to have some sort of digital profile or digital asset in their estate on death. For information on what are considered to be digital assets, see Practice Note: Dealing with digital assets after death—What are digital assets? This Checklist deals with specific issues for PRs to consider where the estate contains digital assets, including cryptoassets. It focuses solely on issues relating to digital assets rather than physical assets and should...

Time limits for filing returns and paying tax—table

Time limits for filing returns and paying tax—table FORTHCOMING CHANGE related to Making Tax Digital: As part of the government’s wider Making Tax Digital (MTD) programme: • subject to limited exceptions and deferrals, sole traders and landlords will be required to submit quarterly digital updates to HMRC about their income and outgoings and returns in digital compatible formats with effect from April 2026, April 2027 or April 2028 for those with income in excess of £50,000, £30,000 or £20,000 respectively, and • the previous government consulted from 12 November 2020 to 5 March 2021 on the design for extending MTD to corporation tax on a voluntary basis from 2024 and a mandatory basis not before 2026, for more detail see News Analysis: Further provisions for draft Finance Bill 2021—Tax analysis—Business and enterprise The 2020 10 year roadmap for digitalising tax administration is explained in more detail in News Analysis: Making tax digital—getting on the virtual road. MTD for VAT has applied to all VAT-registered businesses, regardless of...

Discover our 4 Checklists on Personal representatives

Probate actions—lack of testamentary capacity

Probate actions—lack of testamentary capacity With increased life expectancy comes increased mental illness as people’s bodies outlive their minds. Dementia and other mental illnesses including depression, anxiety, psychosis, confusion and personality disorders may all impact a testator’s ability to make a Will. In addition, drug use, alcoholism and recent bereavement can have a significant impact on capacity. Analysis of the test for testamentary capacity For the purpose of assessing a deceased individual's testamentary capacity, recent case law maintains that the test under Banks v Goodfellow is still the appropriate test. That test provides that the testator must: • understand the nature of the act of making a Will and its effects • understand the extent of their estate of which they are disposing by Will • understand and appreciate any claims against their estate, and • not suffer from any ‘disorder of the mind’ such as to impair or influence the above factors In Leonard v Leonard the High Court set out an authoritative and...

Powers of attorney in commercial transactions

Powers of attorney in commercial transactions Commercial lawyers will regularly come across situations where third parties are executing documents as an attorney on behalf of another person and may be required to put in place a power of attorney to cover the absence of an authorised signatory or to facilitate the contracting process by delegating authority to enter into contracts to managers or authorised agents. This Practice Note provides practical guidance on how to grant powers of attorney, the different types of power of attorney that can be granted, and when they are likely to be used in commercial transactions. We have produced a collection that is a comprehensive, interactive resource to help users identify and work through the concepts and common issues when executing documents. Each section or phase includes practical guidance, precedent clauses and Q&As relevant to that section. For more information, see: Execution collection. This Practice Note provides information and guidance in connection with the following: • characteristics of a power of attorney • who can...

Discover our 72 Practice Notes on Personal representatives

Unapproved share option agreement—standalone deed for employee

Unapproved share option agreement—standalone deed for employee This AGREEMENT is made on [insert date of execution of the share option agreement] Parties 1 [insert name of company whose shares are being granted under option] (registered number [insert registered number of company]) whose registered office is at [insert registered address of company] (the Company);[and] 2 [insert name of option holder] of [insert address of option holder] (the Option Holder) [and] 3 [[insert name of grantor (if different from company)] of [insert address of grantor] (the Grantor)] Background (A) [The Company has agreed to grant to the Option Holder as at the date of this Agreement an Option to acquire Shares on the terms set out in this Agreement. OR The Company and the Grantor intend that, as at the date of this Agreement, the Option Holder be granted an Option to acquire Shares on the terms set out in this Agreement.] (B) [The Company will satisfy the exercise of the Option by transferring or procuring the...

Phantom share option agreement

Phantom share option agreement This AGREEMENT is made on [insert date of execution of the phantom share option agreement] Parties 1 [insert name of company whose shares are relevant to the phantom option] (registered number [insert registered number of company]) whose registered office is at [insert registered address of company] (the Company); and 2 [insert name of option holder] of [insert address of option holder] (the Option Holder) Background (A) The Company has agreed to grant to the Option Holder as at the date of this Agreement a Phantom Option on the terms set out in this Agreement. (B) The Phantom Option provides an entitlement to cash and not shares. 1 Definitions In this Agreement, except where the context otherwise requires, the words and expressions set out below will bear the following meanings, namely: Cash Payment • means the cash sum payable on the exercise of the Phantom Option, which shall be calculated in accordance with clause 6.2; Control • has the meaning given...

Dive into our 175 Precedents related to Personal representatives

To what extent can an executor sell estate properties and collect in the rest of the estate assets if they are put on notice of a claim under the Inheritance (Provision for Family and Dependants) Act 1975?

To what extent can an executor sell estate properties and collect in the rest of the estate assets if they are put on notice of a claim under the Inheritance (Provision for Family and Dependants) Act 1975? It is assumed that the properties in question are not subject to either a joint tenancy (given that otherwise they would pass outside of the estate automatically by virtue of the right of survivorship) or other restrictions contained within the deceased’s Will (which may be likely if the properties are owned jointly as tenants in common). Under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975), an application for a claim must be made within six months from the date of the grant of probate. During this period, and ideally for four months after to allow for the subsequent service of proceedings, an executor should not distribute the estate. This Q&A refers to this ten-month period as the ‘limitation period’. (It is worth noting that if a person has a claim...

If a sole executor has lost capacity by the time a testator dies, if the executor has an LPA in place are the attorneys obliged to take out a grant of probate on the donor's behalf or can the attorney renounce for them if the attorney does not wish to act? In these circumstances, the executor is not a beneficiary, and the estate goes to a charity entirely.

If a sole executor has lost capacity by the time a testator dies, if the executor has an LPA in place are the attorneys obliged to take out a grant of probate on the donor's behalf or can the attorney renounce for them if the attorney does not wish to act? In these circumstances, the executor is not a beneficiary, and the estate goes to a charity entirely. This Q&A assumes that there are no substitute executors. The Non-Contentious Probate Rules 1987, SI 1987/2024, r 31 sets out that 'the lawfully constituted attorney of a person entitled to a grant may apply for administration for the use and benefit of the donor, and such grant shall be limited until further representation be granted, or in such other way as the [district judge or] registrar may direct'. Accordingly, an attorney may apply for a grant but there is no obligation for them to do so. If the attorney does not wish to act, they should renounce on behalf of the...

See the 15 Q&As about Personal representatives

Question of the week: To what extent can an executor sell estate properties and collect in the rest of the estate assets if they are put on notice of a claim under the Inheritance (Provision for Family and Dependants) Act 1975?

This Q&A considers how an executor should deal with the administration of estate assets, including selling and collecting in assets, when on notice of a potential claim under the Inheritance (Provision for Family and Dependants) Act 1975.

Private Client weekly highlights—1 May 2025

This week’s edition of Private Client highlights includes: (1) Hubbard v Hubbard, where the lack of credible evidence resulted in the disallowance of a claim for trustee expenses; (2) NHS South East London ICB v JP & the Royal Hospital for Neuro-Disability, which considered issues of dignity, delay, and declarations on best interests; (3) R (YVR) v Birmingham City Council, a decision involving adult social care charging policies, the public sector equality duty, and severely disabled adults; (4) HMRC publishes Tax update spring 2025; (5) CIOT’s response to the consultation on reforms to agricultural property relief and business property relief concerning their application in relation to trusts; (6) Patel v Patel, where the High Court resolved a dispute between two executors over the funeral arrangements for their father, and (7) the Courts and Tribunals Judiciary publishes updated AI guidance and introduces Copilot Chat for judges.

Read the latest 14 News articles on Personal representatives