7. Grants of Representation

Question 1

In what circs is a grant of probate appropriate?

Answer 1

Where there is a valid will appointing executor who is willing and able to act.

Question 2

In what circs is a grant of letters of administration with will annexed appropriate?

Answer 2

When there is a valid will
BUT either
1. the named executor is unwilling/able to act OR
2. part of the will fails - the estate is partially intestate.

Question 3

In waht circs is a grant of letters of administration appropriate?

Answer 3

Where there is no valid will

Question 4

In what circumstances are a minimum of two administrators required?

Answer 4

1. Where there is a minor beneficiary
2. Where there is a life interest

Question 5

What is process of clearing off and when is it required?

Answer 5

Person applying for a grant must clear off those with better right to a grant.

People in the same category do not need to be cleared off.

Process - simply part of the application for grant.

Question 6

What is the difference between PA1A and PA1P forms?

Answer 6

PA1P - for probate or letters of admin will annexed

PA1A - for letters of admin where there is no valid will

Question 7

What is a citation to take probate?

Answer 7

When an executor has lot their right to renounce probate by intermeddling in the estate but has not applied for a grant and does not intend to do so.

Once cited by Probate Registry E must act. If still refuses then citor can apply for a court order allowing E to be passed over.

Question 8

What is a citation to accept or refuse a grant of probate?

Answer 8

Used to clear off a person with prior right to any type of grant who has not applied, and shows no intention of applying.

Question 9

How should validity of a will be confirmed without an attestation clause?

Answer 9

If there is no attestation clause, a witness or other person present when the will was executed must provide an affidavit of due execution.

Question 10

What duty do trustees and PRs have under s1 of the Trustee Act?

Answer 10

To act with reasonable care and skill, taking account of any specialist knowledge or experience, or what is reasonably expected of them if professional.

Question 11

What happens when a B dies after capital advancement and before obtaining vested interest in the legacy?

Answer 11

If an advance is made before a beneficiary statisfies a contingency, the advance is not recoverable.

Question 12

How many PRs are required to provide valid receipt for the sale of land?

Answer 12

ALL the PRs.

Usually PRs have joint and several authority BUT NOT for the sale of land.

Question 13

What does s27 of the Trustee Act 1925 state, and how does it protect PRs?

Answer 13

PRs are personally liable to unpaid beneficiaries UNLESS

they comply with the section by placing adverts in: (1) London Gazette, (2) local newspaper and (3) relevant trades newspaper.

AND

waiting 2 months

AND

conducting searches for land held for creditors and bankruptcy declarations.

Question 14

What does 27 of Trustee Act NOT protect against?

Answer 14

Known creditors/beneficiaries - s27 only protects PRs from claim from unknown creditors/beneficiaries. IF creditor is known, PR remains liable.

Question 15

• *How long should PRs delay distributing the entire estate** if they are worried about a possible claim against the estate under the Inheritance (Provision for Family
• *and Dependants) Act 1975**?

Answer 15

Six months from the date of the grant.

** Note that Court could give leave after

Question 16

If a specific legatee disclaims their legacy, it falls into [BLANK]

Answer 16

the residue

Question 17

To be effective for IHT and CGT, what is the limitation period for making a variation of a gift?

Answer 17

2 years from date of death

Question 18

What is the method of transfer for land under a will/intestacy rules?

Answer 18

Assent

Question 19

What is the method of transfer for shares under a will/intestacy?

Answer 19

Stock tansfer form

Question 20

What is the method of transfer for chattels under a will/intesacy?

Answer 20

Delivery

Question 21

Who general pays for the cost of transfer of property?

Answer 21

The beneficiary - unless will specifies otherwise.

Question 22

Before distributing the residue to the residuary beneficiaries, the PRs must [BLANK A] for which they are responsible and [BLANK B] an
amount to cover the liability.

Answer 22

BLANK A: calculate any tax liability

BLANK B: withhold

Question 23

What is a certificate of discharge, and does (and doesn’t) it protect PRs from?

Answer 23

It is an effective discharge from further IHT liability by HMRC.

EXCEPT:

1. Fraud
2. failure to disclose material facts
3. subsequent discovery of further assets
4. change in IHT liability due to variation

Question 24

When will HMRC issue a limited Certificate of Discharge?

Answer 24

When PRs ahev to pay future instalments of IHT

Question 25

When is certificate of discharge usually issued?

Answer 25

Automatic discharge 35 days after a grant of representation unless circs change.

Question 26

In what 4 circumstances can PRs charge for thier services?

Answer 26

1. Legacy to executor in the will (presumed that legacy is conditional on acceptance of executorship)
2. Express charging clause in the will
3. By agreement from the beneficiaries
4. Authorised by the Court

Question 27

When are PRs discharged?

Answer 27

When residuary beneficiaries endore the accounts.

IF B refuses, PR can ask Court.

IF B is minor/incapacitated - appoint T, stay PR, or go to Court.

Question 28

What are the formality requirements of assents?

Answer 28

1. In writing
2. Signed by PRs (even if to PR themselves)
3. Name person who is B

Question 29

In what circumstances can a former spouse bring a claim under the Inheritance (Provisions for Family and Dependants) Act 1975?

Answer 29

IF

• not remarried / civil partnered; and
• not barred from making a claim through a clean break divorce

Question 30

What is a clean break divorce?

Answer 30

A clean break means ending the financial ties between husband, wife or civil partner as soon as reasonable after divorce or dissolution. Where there is a clean break, there will be no spousal maintenance payments.

Question 31

In what circumstances can a cohabitant bring a claim under the Inheritance (Provisions for Family and Dependants) Act 1975?

Answer 31

A cohabitant can bring a claim if they were living with the deceased as a spouse, civil partner, or same-sex partner for the whole of the two-year period before the death

Question 32

What is the standard for reasonable provision for a spouse under the Inheritance (Provisions for Family and Dependants) Act 1975?

Answer 32

The standard of reasonable financial provision for a spouse applicant is what would be reasonable in all the circumstances, whether or not required for their maintenance.
Court considers would would be awarded for divorce