Administration of estate

Commentary – 3.1

After-born children

Commentary – ¶47-130

Appointment of administrators

Commentary – 2.1.1

Chain of representation broken by

Commentary – ¶6-080

Chattels

Personal

Commentary – ¶47-060

Sale of

Commentary – ¶35-020

Civil partnerships

Generally

Commentary – ¶42-090

Rights of partners

Commentary – ¶47-090

Claim following letters of administration

Commentary – ¶15-010–¶15-060

Cohabitant

Commentary – ¶47-160

Definition

Commentary – 1.1

Definition/description

Commentary – ¶1-040 ; ¶47-010

Devolution of estate, by variation

Commentary – ¶1-060

Disclaimer of estate

Generally

Commentary – ¶47-150

Partial

Commentary – ¶51-060

Disqualification on

Commentary – ¶47-150

Distribution of residuary estate

Generally

Legislation/Regulatory – AEA25 s. 46 ; SI 2009/135

England and Wales

Commentary – ¶47-030

Family provision claims

Commentary – ¶52-070

Forfeiture rule

Commentary – ¶44-020

Generally

Commentary – 3.2

Grant

In common form

Commentary – ¶9-030

Priority issues

Commentary – ¶9-060 ; ¶A1-220

Issue, rights on

Commentary – ¶47-100

Judicial separation decree

Commentary – ¶42-120

Law Commission's proposed review

Commentary – ¶47-160

Law reform

Commentary – ¶47-160

Legacy to debtor

Commentary – ¶45-090

Life interest, redemption of

Commentary – ¶47-070

Matrimonial home, appropriation on

Commentary – ¶47-080

Minors

Commentary – ¶42-240 ; 1.9

Overseas rights not brought into account on

Commentary – ¶47-030

Owners of dangerous animals/defective structures

Commentary – ¶4-040

Partial

Administration Estates Act 1925, section 49

Commentary – ¶47-170

Defined

Commentary – ¶47-010

Generally

Commentary – 1.11.2

Partial disclaimer of estate distribution

Commentary – ¶51-070

Residue, failed or revoked share

Commentary – ¶46-030

Surviving spouse, rights of

Commentary – ¶47-180

Redemption of life interest in residue

Commentary – Tax Reporter ¶632-250

Relatives

Commentary – ¶47-140

Residuary estate, definition/ascertainment

Commentary – ¶47-020

Rules

Commentary – Tax Reporter ¶624-075
HMRC Guidance – IHTM12128

Rules of distribution

Commentary – Tax Reporter ¶365-175

Sale, powers of

Commentary – ¶35-050

Spouse's redemption of life interest

Legislation/Regulatory – IHTA84 s. 17

Spouses

Death together or within 28 days of one another

Commentary – ¶47-040

Surviving, rights of

Commentary – ¶47-050 ; ¶47-180

Step-relationships

Commentary – ¶1-040

Total

Defined

Commentary – ¶47-010

Presumption against

Commentary – ¶46-030

Trusts

Failure for issue

Commentary – ¶47-120

Statutory

Commentary – ¶47-110

Vulnerable beneficiaries

Commentary – Tax Reporter ¶355-200