Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Professional executors after da Silva v Heselton

15 April 2024 / Fiona Higgott , Esther Lee
Issue: 4932 / Categories: Comment & Analysis , wills , Inheritance Tax
What do you charge?

Key points

  • Should executors be paid for their work? They can charge for their time if there is a charging clause in the will or if they obtain the agreement of their co-executors or beneficiaries.
  • Since beneficiaries of the estate may refuse to pay executors the inclusion and wording of the charging clause in the will is important.
  • In da Silva v Heselton the Court of Appeal considered the wording of a commonly used charging clause.
  • As a result of the decision in respect of wills which already contain this clause lawyers whose practice encompasses estate administration may continue to charge their usual professional fees. Lawyers who specialise in other areas of the law or other professionals (eg accountants financial advisers) may charge for work they carry out on behalf of the estate that forms part of their usual practice. Executors who...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon