– see also Personal representatives

–

– see also executor de son tort

Administrators distinguished

Commentary – 2.1.1

As trustees

Commentary – 4.1.2

Authority of

Commentary – 2.2.1

Beneficial interest, without

Commentary – ¶53-120

Capacity to act as

Commentary – 2.1.2

Charge to tax

Commentary – Tax Reporter ¶134-900

Compared with administrators

Commentary – ¶4-030

Deceased as

Commentary – ¶6-080

Definition

Commentary – ¶4-020

Development land tax, disposal of land

Case Law – Inland Revenue Commissioners v. Matthew's Executors. [1984] BTC 8,061

Disposal of body

Commentary – ¶2-020

Existence or non-existence, vesting of property on death

Commentary – ¶4-040

Imperfect gifts to

Commentary – ¶28-040

Inheritance tax, personal liability

Case Law – Inland Revenue Commissioners v. Stannard. [1984] BTC 8,041

Legacies to

Commentary – ¶45-070

Notices served on following death

Commentary – ¶4-040

Partners (of professional partnerships) as

Commentary – 2.1.2

Primary duty

Commentary – ¶32-010

Refusal to act

Commentary – 2.2.2

Remuneration

Commentary – Tax Reporter ¶488-960
HMRC Guidance – ESM4520
Case Law – Dale v. Commissioners of Inland Revenue

Renunciation of grant of representation

Commentary – ¶7-020

Special

Commentary – ¶4-020