Full Description
The fourth edition of A Practitioner's Guide to Probate and the Administration of Estates is a practical and comprehensive guide to all forms of non-contentious probate applications, completion of Inheritance Tax Accounts and the administration of estates. The book is packed with hints and tips and an accompanying CD-ROM contains a comprehensive set of precedent forms, enabling practitioners to adapt precedents for their own use.
The authors provide 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. 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.
This new edition has been completely revised with practice and procedure brought up-to-date,
Contents
Preface
Table of Cases
Table of Statutes
Table of Statutory Instruments
Table of Conventions
1 Making a Start
2 Assets and Liabilities: Initial Enquiries
3 Inheritance Tax Reliefs and Allowances
4 Inheritance Tax Accounts
5 Questions Concerning Wills and Codicils
6 Intestacy
7 Caveats
8 Citations
9 Renunciations
10 Discretionary Orders
11 Trust Corporations
12 Applications for Grants
13 Scottish, Northern Irish and Colonial Grants
14 Applications on Summons
15 Collecting in the Assets
16 Powers and Duties of the Personal Representatives
17 Paying the Debts of the Estate
18 Paying the Legacies
19 Distribution of the Residue
20 Finalising Liability to Inheritance Tax
21 Taxation During the Administration
22 Completing the Administration
23 Claims By and Against the Estate
24 Liabilities of the Personal Representatives
25 Variations, Disclaimers and Other Opportunities
26 Notation, Amendment and Revocation of Grants
27 Searches and Copies
Appendices
A Checklist of Information and Documents
B Useful Addresses
C Specimen Forms
Affidavits
C1 Affidavit of condition of will or of alterations to will
C2 Affidavit of Search for Will
C3 Affidavit of handwriting
C4 Affidavit of due execution
C5 Affidavit of executor's identity
C6 Affidavit of alias
C7 Affidavit in support of application for leave to swear death
