Trusts and Inheritance Tax Guidance

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Estate administration

Tolley provide the best possible tax guidance in estate administration in order that you can provide the latest thinking.
Latest Guidance
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28 Jun 2019

BeneficiariesThe personal representatives will have identified the beneficiaries of the estate at an early stage. See the Introduction to deceased estates guidance note....

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28 Jun 2019

IntroductionEstate accounts give a linear account of the process of the administration. The account begins with a list of everything the deceased owned at the date of...

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28 Jun 2019

What is a Will?A Will is a written document in which a person records his wishes that are intended to take effect after his death. His wishes may be set out in more than...

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28 Jun 2019

The procedure by which access is gained to the deceased's assets is often referred to as 'obtaining probate'. Authority to deal with the deceased's affairs is given by a...

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28 Jun 2019

OverviewWhen the personal representatives (or their professional advisers) have been through the deceased’s paperwork and have identified the institutions that may hold...

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28 Jun 2019

Personal Representatives' legal dutyUnder the Administration of Estates Act 1925, s 25 the personal representatives are under a legal obligation to give an account of...

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28 Jun 2019

Personal representatives are those who are authorised to administer the estate of someone who has died.The appointment as personal representative will either be as an...

Trust_tax_img10
28 Jun 2019

When the personal representatives have obtained the grant of representation in the estate, they begin to collect in the deceased’s assets and pay liabilities. When...

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28 Jun 2019

Fact findingWhen a person dies, the termination and possible transfer of the deceased’s pension rights should be dealt with in the course of administering the estate....

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27 Jun 2019

The administration processWhen a person dies, their personal representatives have a duty to administer their estate. This includes ascertaining the details of the assets...

Latest Guidance
Trust_tax_img9
Trusts And Inheritance Tax

BeneficiariesThe personal representatives will have identified the beneficiaries of the estate at an early stage. See the Introduction to deceased estates guidance note....

Trust_tax_img2
Trusts And Inheritance Tax

IntroductionEstate accounts give a linear account of the process of the administration. The account begins with a list of everything the deceased owned at the date of...

Trust_tax_img2
Trusts And Inheritance Tax

What is a Will?A Will is a written document in which a person records his wishes that are intended to take effect after his death. His wishes may be set out in more than...

Trust_tax_img
Trusts And Inheritance Tax

The procedure by which access is gained to the deceased's assets is often referred to as 'obtaining probate'. Authority to deal with the deceased's affairs is given by a...

Trust_tax_img10
Trusts And Inheritance Tax

OverviewWhen the personal representatives (or their professional advisers) have been through the deceased’s paperwork and have identified the institutions that may hold...

Trust_tax_img
Trusts And Inheritance Tax

Personal Representatives' legal dutyUnder the Administration of Estates Act 1925, s 25 the personal representatives are under a legal obligation to give an account of...

Trust_tax_img4
Trusts And Inheritance Tax

Personal representatives are those who are authorised to administer the estate of someone who has died.The appointment as personal representative will either be as an...

Trust_tax_img10
Trusts And Inheritance Tax

When the personal representatives have obtained the grant of representation in the estate, they begin to collect in the deceased’s assets and pay liabilities. When...

Trust_tax_img2
Trusts And Inheritance Tax

Fact findingWhen a person dies, the termination and possible transfer of the deceased’s pension rights should be dealt with in the course of administering the estate....

Trust_tax_img7
Trusts And Inheritance Tax

The administration processWhen a person dies, their personal representatives have a duty to administer their estate. This includes ascertaining the details of the assets...