Probate and administration of estates You will find our experienced team well able to administer the estates of deceased persons with sympathy as well as efficiency. You will be given full guidance about the procedure to be followed and in carrying it through with a minimum of delay. You may know that in order to administer the estate of someone who has died it is usually necessary to obtain a Grant of Representation. A Grant of Representation is a court order issued by one of the Probate Registries of the High Court. It confirms or confers authority on the 'personal representatives' (this means the executors or administrators) to administer the deceased person's estate. There are a number of types of Grant of Representation but the two that are most common are a Grant of Probate and a Grant of Letters of Administration. A Grant of Probate is issued to the executor or executors named in the Will and it confirms the authority of the executors who the Will appoints. A Grant of Letters of Administration is issued where there was no Will, where a person died, as it is called, 'intestate'. A Grant of Letters of Administration is issued to the persons entitled in law who are known as 'administrators'. Personal representatives are obliged to administer the estate of the deceased according to law. This involves collecting in all the assets, settling all the liabilities, making the decisions available to them and distributing what is left in accordance with the Will or the rules of intestacy. Usually, apart from joint accounts which pass automatically to the survivor, a Grant of Representation has to be obtained before it is possible to gather in the assets and discharge the liabilities of the estate. In order to obtain a Grant of Representation the personal representatives have to swear an affidavit for the court giving the value of the gross and net estate and saying that they will distribute the estate in accordance with the law and the Will if there is one. In addition, it is sometimes also necessary in order to obtain a Grant of Representation to submit an Inland Revenue account setting out all the assets and liabilities of the estate and, if it is a taxable estate, and there is an immediate liability to settle the inheritance tax. Sometimes the inheritance tax (or part of it) that applies does not have to be paid straight away. Once the Grant of Representation has been obtained the personal representatives can deal with the administration of the estate. They can gather in the assets, selling those that are to be realised. When the liabilities are settled they can distribute the proceeds of the assets that have been realised and the property that is being retained among the persons entitled but only after all liabilities have been settled. Accounts can be drawn appropriate to the case to show what has been done. This is the briefest of summaries for guidance only. Full legal advice should be taken in every case. You can rely on our experienced team to help you with sympathy and understanding and in complete confidence through all the various stages. For more information please contact Richard Bussell or our manager Valerie Phillips.