An assent by personal representatives is ‘the instrument or act whereby a personal representative effectuates a testamentary disposition by transferring the subject-matter of the disposition to the person entitled to it’, and must be in writing even if the assent is by the executors in their own favour as trustees. There had to be a divesting of title from the personal representative in that capacity and a revesting in the same person but in the different capacity of trustee.
Judges:
Pennycuick J
Citations:
[1964] Ch 542
Statutes:
Administration of Estates Act 1925 36 66(3)
Jurisdiction:
England and Wales
Cited by:
Cited – Jemma Trust Company Ltd v Kippax Beaumont Lewis (A Firm) and others CA 11-Mar-2005
The defendant firm of solicitors, acting as executors had sought to arrange matters to minimise Inheritance Tax. A deed of variation was put in place after approval by the court, but the CTO interpreted the deed differently. The executors believed . .
Lists of cited by and citing cases may be incomplete.
Wills and Probate
Updated: 09 May 2022; Ref: scu.223515