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When estates remain unresolved for decades, legal, practical and tax complications can escalate significantly. This matter involved three interdependent estates, a missing will, intestacy, and a substantial inheritance tax liability, all tied to a single property.
We provided a clear, structured route through a situation that had been misunderstood and left unresolved for over 30 years.
We were instructed in 2019 by two brothers who had inherited their late uncle’s estate many years earlier. The estate consisted primarily of a property in which both brothers resided. They had not realised that a Grant of Probate was required.
Following our instruction, both brothers experienced serious ill health, causing further delays. One brother passed away in 2022, at which point we were instructed to deal with his estate. The second brother’s health then deteriorated, and he passed away in 2024. We were subsequently instructed by his wife and son to resolve all outstanding probate issues.
As a result, there were three separate estates requiring Grants of Probate or Letters of Administration before the property sale could be dealt with. Over the intervening 30 plus years, the property had increased in value to approximately £1.3 million.
This was not a straightforward probate matter. Without a clear strategy, the position could have remained unresolved indefinitely.
No steps could be taken in relation to the property until all three estates were properly administered.
Key complexities included:
The original will for the first estate could not be located
One beneficiary died intestate, requiring strict application of the intestacy rules
No liquid funds were available across any of the estates
A full family tree needed to be reconstructed to identify all beneficiaries
A significant inheritance tax liability arose on the original estate, but there were no funds to pay it. Critically, probate could not be obtained without addressing the inheritance tax position, but the only asset was the property, which could not be sold without probate. The estates were effectively at a complete standstill.
We implemented a co-ordinated and pragmatic strategy to unlock the position:
Applied to prove a copy will for the original estate, supported by detailed evidence including a full family tree and analysis of the intestacy position
Undertook extensive family tracing to identify and verify all beneficiaries
Secured a grant on credit, enabling probate to be obtained despite the inheritance tax liability
Agreed a sale of the property and provided HMRC with a formal undertaking that the tax would be settled on completion
Progressed all three estates in parallel to avoid further delay
Provided clear, practical guidance to the clients throughout
This approach allowed the estates to move forward where they had previously been completely stalled.
The outcome delivered a significant and tangible benefit.
After more than 30 years since the first death, the property was sold and the inheritance tax liability was settled in full, bringing finality to a long-standing issue.
For the widow of the final beneficiary, this meant:
Access to funds that had been tied up for decades
The ability to move home and make long-delayed decisions
Relief from ongoing stress and uncertainty
Confidence that the estates had been properly concluded
Without intervention, the estates would likely have remained unresolved, with the tax liability continuing to accrue and the property incapable of being realised.
This matter demonstrates Taylor Rose’s expertise in handling complex, multi-layered probate matters involving missing wills, intestacy, and inheritance tax constraints.
Our Private Client team takes a practical, commercially focused approach, resolving long-standing issues, unlocking estate value, and enabling clients to move forward with certainty.
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