A Practitioner's Guide to Probate and the Administration of Estates

The third edition of A Practitioner’s Guide to Probate and the Administration of Estates (previously published as Probate and the Administration of Estates: The Law and Practice) is a practical and comprehensive guide to all forms of non-contentious probate and applications and the administration of estates. It provides 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. Written by practitioners for practitioners, it is packed with hints and tips, covering procedural complexities, tricky tax points, avoiding delay and more. 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. An accompanying CD-ROM contains a comprehensive set of precedent forms, enabling practitioners to adapt precedents for their own use. This new edition has been completely revised and updated and contains a comprehensive guide to the completion of the current forms relating to Inheritance Tax and applications to the probate registries for discretionary orders and grants of representation. “clear and concise with explanations of sometimes complex matters cleverly done” New Law Journal “it would be surprising not to find this book on most practitioners’ shelves” Solicitors Journal

Table of 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 Accounts 4 Inheritance Tax Reliefs and Allowances 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 27 Searches and Copies Appendices Checklist of Information and Documents Useful Addresses Specimen Forms