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a b c d e f g h i j k l m n o p q r s t u v w x y z #


Administration, Letters of

  • Granted by a court to administrators (usually the next of kin) to give them the authority they need to act and to administer/distribute the estate where there is no Will.


  • A person appointed when either no Will can be found or there is no executor to carry out the intentions of the Will.


  • Generally everything that you own.


  • Someone who will inherit from the Will, a trust or under the intestacy laws.


  • A gift left in a Will.

Chargeable gift

  • A gift on which Inheritance Tax may be payable.


  • A document executed by a testator subsequent to the Will which alters, cancels or adds to the provisions of the previously drafted Will.


  • A gift by Will of freehold property.


  • The person giving legal authority to another (the attorney)


  • Everything you own; all of your assets (whether real property or personal property) and liabilities.


  • A person appointed in the Will to administer the estate.


  • Someone appointed to look after the interests of a child under the age of 18.

Inheritance Tax

  • Tax payable on the transfer of assets either during an individual's lifetime or on his or her death.


  • A person who dies without making a valid Will.


  • Children

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