The executor is likely to have the power to access the deceased’s computer pursuant to their powers and duties as administrator. However, the deceased’s ownership of the computer does not necessarily mean that they also owned all the rights associated with the information stored on it. They might have had only a licence to use...

Section 25 of the Administration of Estates Act 1925 (AEA 1925) provides that the personal representative of a deceased person is under a duty, among other things, to exhibit on oath, when required to do so by the court, a full inventory of the estate and when so required render an account of the administration of...

Introduction One of the most common conversations with have with our clients relates to funeral and burial wishes. Some have a clear idea of location and specific personal elements that they want those left behind to follow through. Perhaps this is to be buried or interred with a loved one, or for their ashes to...

Background It may come as a surprise to some that the gift of cash is subject to a unique set of taxation rules. Only in recent decades have HMRC introduced the concept of gifts subject to a reservation coming at the same time as the introduction of the seven-year rule for potentially exempt transfers. What...

Joint and several liability of executors A testator may appoint a sole executor or alternatively two or more executors to act jointly. Probate will not be granted to more than four executors in respect of the same part of the deceased’s estate . As the question states, the authority of co-executors is joint and several,...