- Clare Firth, Clare FirthVisiting Lecturer, University of Law, former Senior Lecturer in Legal Practice, Director of Legal Practice, University of Sheffield
- Lucy Crompton, Lucy Cromptonformer Senior Lecturer, Manchester Metropolitan University
- Helen Fox,
- Frances Seabridge, Frances SeabridgeSenior Lecturer, Aston Law School
- Jennifer SeymourJennifer SeymourSenior Tutor, University of Law
- and Elizabeth Smart
This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; the Probate Application; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).