Q&As

A solicitor obtained a limited grant of letters of administration pending the deceased’s eldest child attaining 18 years. The ‘child’ is now 18 years old and wishes to apply for a cessate grant. What inheritance tax form should the solicitor send to the probate registry with the oath?

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Published by a ³ÉÈËÓ°Òô Private Client expert
Published on: 01 February 2019
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This Q&A considers a situation where an intestate left two minor children. As such it would seem, in the absence of anyone of higher degree, they were entitled to take out letters of administration to the estate. In those circumstances, we assume that the grant was obtained by someone with parental responsibility (see Commentary: 62 Oath for administration by persons with parental responsibility pursuant to a residence order or child arrangements order for minor children jointly entitled to the whole of the estate: Encyclopaedia of Forms and Precedents [1609]) lasting until one of the children reaches 18 years of age.

It is not clear whether

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Jurisdiction(s):
United Kingdom
Key definition:
Letters of Administration definition
What does Letters of Administration mean?

The representation'>grant of representation obtained by the representative'>personal representative of a deceased person's estate, where the deceased did not leave a Will, or the Will has been found to be invalid.

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