The Executor of an estate has the authority to sell the property of the deceased, as long as it is specified in the Will or authorised by the court. However, the Executor needs to be sure there are no surviving joint owners or clauses in the Will that prevent selling the property.

Following a bereavement, there are a number of tasks that need to be completed, which can make an already difficult time even more stressful. The Executor (if there is a Will) or Administrator (if there is no Will) is responsible for administering the deceased’s estate as per the wishes in their Will. They should consider: Whether probate is needed What’s involved in the probate process Whether a probate Solicitor is required In this blog, we aim to answer these queries and alleviate confusion around the probate application process.

For someone who has never dealt with a deceased person’s affairs, the legal jargon and complicated processes can be hard to digest; the tasks involved are unlikely to be previously encountered and come with a great deal of legal and financial responsibility. Unfortunately, this can make the difficult time of coming to terms with the death of a loved one even harder.

When a loved one passes away, there are a number of tasks that need to be considered and it can often be a daunting process knowing where to start. The introduction of The Coronavirus Act 2020 that came into force throughout the United Kingdom in March last year (where most provisions will remain in force for two years with regular reviews by Parliament) has simplified the process of death certification for medical professionals. However, other tasks within the process have experienced delays and ongoing restrictions which have contributed to making a difficult time even more stressful. This blog aims to set out the different stages that need to be considered when a loved one passes away and will explore how COVID-19 has impacted processes.

A substantial number of people act as an Executor every year, however, many people are still unaware of the responsibilities that come with the role. This guide aims to explain what it means to be an Executor, as well as what tasks could be involved. It also shares the risks you’ll face in the role, and inform you of your options when it comes to acting as an Executor.

HM Revenue and Customs (HMRC) opened a staggering 5,537 Inheritance Tax investigations in the 2018-2019 tax year, which is a 3.4% increase in comparison to the previous 2017-2018 tax year. To put this number into perspective, this equates to nearly a quarter (23%) of the 22,000 estates where Inheritance Tax is due. With such an incredibly high proportion of estates affected, it raises concerns about whether those responsible for paying Inheritance Tax are aware of the risks if they make mistakes.

A recent article from the Telegraph revealed how a personal representative was left with a staggering Inheritance Tax (IHT) bill of £341,278 when he was administering a £1.2 million estate. Mr Harris misguidedly distributed the assets to the beneficiaries before all of the Inheritance Tax had been paid. He did this with the understanding that one beneficiary (who received the majority of the estate) would pay any Inheritance Tax that was still owed. However, this did not happen as the beneficiary left the country without paying, leaving Mr Harris to foot the bill.

Here at Kings Court Trust (KCT), we are often asked about the responsibilities of becoming an executor and what this actually entails.

With new Inheritance Tax (IHT) rules having been announced as part of the Government’s summer Budget, estate planning and the way in which assets are managed are in the news once again. IHT should be a prime consideration when planning how your estate is distributed and the recent rule changes are likely to lead to a number of people re-thinking their Wills should their estates be effected.