Q&As

A solicitor obtained a limited grant of letters of administration pending the deceased’s eldest child attaining 18 years. The ‘child’ is now 18 years old and wishes to apply for a cessate grant. What inheritance tax form should the solicitor send to the probate registry with the oath?

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Published on LexisPSL on 01/02/2019

The following Wills & Probate Q&A provides comprehensive and up to date legal information covering:

  • A solicitor obtained a limited grant of letters of administration pending the deceased’s eldest child attaining 18 years. The ‘child’ is now 18 years old and wishes to apply for a cessate grant. What inheritance tax form should the solicitor send to the probate registry with the oath?

This Q&A considers a situation where an intestate left two minor children. As such it would seem, in the absence of anyone of higher degree, they were entitled to take out administration'>letters of administration to the estate. In those circumstances, we assume that the grant was obtained by someone with parental responsibility (see Commentary: 62 Oath for administration by persons with parental responsibility pursuant to a residence order or child arrangements order for minor children jointly entitled to the whole of the estate: Encyclopaedia of Forms and Precedents [1609]) lasting until one of the children reaches 18

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