Professional executors after da Silva v Heselton

An executor is the person named in a will to deal with the administration of the testator’s estate. It’s possible to appoint more than one executor and they don’t need to be a professional such as a solicitor or legal executive. A family member or friend can be appointed and each executor can decide when the time comes whether or not to act.

The role of an executor can be onerous: they are responsible for gathering details of all the assets and liabilities of the deceased enabling them to work out the value of the estate and whether inheritance tax (IHT) is due. They must apply for a grant of probate and pay any IHT then collect in all the assets. Depending on what is in the estate and the terms of the will this can be complicated such as where there...