Inheritance Tax is too complicated. It needs to be simplified

Inheritance Tax (IHT) has been described as ‘fiendishly complex’. A new report by the Office of Tax Simplification (OTS) offers 11 recommendations for simplifying it. When even the chancellor describes a tax as “particularly complex”, it’s a sure sign it … Find out more »


Step-sisters’ inheritance hangs on whose parent died first

Which of two step-sisters receives a £300,000 inheritance rests on a judge’s opinion of whose parent died first, in a cautionary tale for parents yet to draft a Will. In October 2016, John Scarle, 79, and Ann Scarle, 69, both … Find out more »

Estate Administration

In accordance with English law if a person dies intestate (ie without leaving a will) then “Administration of an Estate on Death” arises. Put simply, if a person dies leaving a will whereby they appoint an Executor, the estate will go to probate. However, if no will is left by the deceased or the will is invalid or incomplete in any way then it becomes necessary, by law, to appoint an Administrator (often referred to as an Administratrix if female).

The duty of an Administrator is similar to that of an Executor, in that the Administrator acts as the personal representative of the deceased, although the Administrator must act in accordance with the law relating to this.

The steps involved in probate. 

Probate FAQs.

Glossary of Probate terms,