– see also Beneficiaries; Estates in administration; Legatees; Personal representatives

Annuities

Commentary – Rossdale: Probate and Administration of Estates ¶45-060

Charitable legacies, reduced rate of tax

Commentary – Tax Reporter ¶629-520 ; Tax Reporter ¶629-530
HMRC Guidance – IHTM45013 ; IHTM45039

Considerations before distribution

Commentary – Rossdale: Probate and Administration of Estates ¶45-010

Creditors, to

Commentary – Rossdale: Probate and Administration of Estates ¶45-080

Debtors, to

Commentary – Rossdale: Probate and Administration of Estates ¶45-090

Demonstrative

Abatement

Commentary – Rossdale: Probate and Administration of Estates ¶45-120

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶45-050

Executors, to

Commentary – Rossdale: Probate and Administration of Estates ¶45-070

General

Abatement if favour of specific legacies

Commentary – Rossdale: Probate and Administration of Estates ¶45-120

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶45-040

Interest on

Commentary – Rossdale: Probate and Administration of Estates ¶45-170

Gifts to children/persons whom testator is in loco parentis

Ademption by subsequent gift of a portion

Commentary – Rossdale: Probate and Administration of Estates ¶45-100

Ademption, absence of subject matter of gift

Commentary – Rossdale: Probate and Administration of Estates ¶45-110

Incidence of tax on

Commentary – Tax Reporter ¶630-550

Interest payable

General legacies

Commentary – Rossdale: Probate and Administration of Estates ¶45-170

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶45-180

Limitation

Commentary – Rossdale: Probate and Administration of Estates ¶45-200

Pecuniary legacies

Commentary – Rossdale: Probate and Administration of Estates ¶45-190

Pecuniary

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶32-090Rossdale: Probate and Administration of Estates ¶32-140

Interest on

Commentary – Rossdale: Probate and Administration of Estates ¶45-190

Residuary gifts

– see Residuary gifts

Specific

Abatement of

Commentary – Rossdale: Probate and Administration of Estates ¶45-130

Costs of preservation and upkeep of property given

Commentary – Rossdale: Probate and Administration of Estates ¶45-140

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶45-030

Overseas duties

Commentary – Rossdale: Probate and Administration of Estates ¶45-150

Residuary gifts

Commentary – Rossdale: Probate and Administration of Estates ¶45-160

Types of

Commentary – Rossdale: Probate and Administration of Estates ¶45-020