.png)
.png)
L died intestate in 1996 leaving a leasehold flat and some savings accounts. He was unmarried and had no children so his estate passed equally and absolutely to his three surviving elderly sisters his brother R and the children of his late sister.
R obtained letters of administration and settled the small amount of inheritance tax that was due plus any other debts but has taken no steps to realise or distribute the assets of the estate or indeed to inform all the beneficiaries of their entitlement.
The flat has remained empty and R has been paying the maintenance charges from the net savings income.
I know that under normal circumstances the income arising during the administration period is assessable on the beneficiaries in the year(s) in which it is paid to them.
...
