Chapter IHTM05114

Published date20 March 2016
Record NumberIHTM05114
CourtHM Revenue & Customs

A chain of representation arises where all the executors (IHTM05012) die before completing the administration of the estate. Under s7(1) Administration of Estates Act 1925 (Article 32(1)) or the Administration of Estates (NI) Order, 1979 (in Northern Ireland) ‘an executor of a sole or last surviving executor of a testator is the executor of that testator’. The new executors are automatically appointed without the need for any further formalities. The example below shows how the chain works.

Example

Aled dies having appointed Brin and Cerys his executors. Brin and Cerys take out a grant of probate (IHTM05101) of Aled’s Will (IHTM12000).

Brin dies having appointed Daphne and Eric as his executors. Cerys will carry on as the sole or surviving executor of Aled’s Will.

Cerys dies having...

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