Overview

Following a death, the deceased’s assets known as the ‘estate’ need to be identified, secured, taxed and handed over to the heirs in a process commonly known as ‘probate’.

This note considers the key features of the probate procedure insofar as it relates to the estate of someone who has died domiciled outside England
and Wales.

As law firm Macfarlanes explains, here are two main considerations: the inheritance tax (death duty) position and the actual probate procedure.

To read on, click ‘View Briefing’.