Trusts and Inheritance Tax Guidance
BeneficiariesThe personal representatives will have identified the beneficiaries of the estate at an early stage. See the Introduction to deceased...
IntroductionEstate accounts give a linear account of the process of the administration. The account begins with a list of everything the deceased...
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...
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...
OverviewWhen the personal representatives (or their professional advisers) have been through the deceased’s paperwork and have identified the...
Personal Representatives' legal dutyUnder the Administration of Estates Act 1925, s 25 the personal representatives are under a legal obligation to...
Personal representatives are those who are authorised to administer the estate of someone who has died.The appointment as personal representative will...
When the personal representatives have obtained the grant of representation in the estate, they begin to collect in the deceased’s assets and pay...
Fact findingWhen a person dies, the termination and possible transfer of the deceased’s pension rights should be dealt with in the course of...
The administration processWhen a person dies, their personal representatives have a duty to administer their estate. This includes ascertaining the...
BeneficiariesThe personal representatives will have identified the beneficiaries of the estate at an early stage. See the Introduction to deceased estates guidance note....
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...
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...
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...
OverviewWhen the personal representatives (or their professional advisers) have been through the deceased’s paperwork and have identified the institutions that may hold...
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...
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...
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...
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....
The administration processWhen a person dies, their personal representatives have a duty to administer their estate. This includes ascertaining the details of the assets...
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