– see also executor de son tort

Administrators distinguished

As trustees

Authority of

Beneficial interest, without

Capacity to act as

Charge to tax

Compared with administrators

Deceased as


Development land tax, disposal of land

Disposal of body

Existence or non-existence, vesting of property on death

Imperfect gifts to

Inheritance tax, personal liability

Legacies to

Notices served on following death

Partners (of professional partnerships) as

Primary duty

Refusal to act


Renunciation of grant of representation