Burton probate solicitors Burton Probate Solicitors, McIntosh Fleming & Co, bill just £600 (VAT inclusive) to undertake the probate of the deceased’s estate, where the estate is valued at no more than £300,000. Written confirmation is available. Most Burton solicitors will bill you much more as their bill is based on a hourly rate of £100-£200 and will involve more than 3 hrs work , or is based on a percentage of the value of the deceased’s estate . We believe we are one of the cheapest Burton probate solicitors. Moreover we uniquely work at evenings and weekends , including home visits. We believe we are one of the easiest Burton probate solicitors to instruct. You can instruct excellent Burton probate solicitors simply by e-mailing firstname.lastname@example.org or by calling on free-phone (0800) 1712215. Case study 1 Estate Duty – Continuing annuity – Bequest of annuity for joint lives and life of survivor – Property passing on death of first of beneficiaries to die – Finance Act, 1894 (c 30), s 1; s 2(1)(b). The Finance Act, 1894, s 1, provides: “In the case of every person dying after the commencement of this Part of this Act, there shall … be levied and paid, on the principal value … of all property … which passes on the death of such person a duty, called ‘estate duty’ … “ Section 2 of that Act provides: “(1) Property passing on the death of the deceased shall be deemed to include the property following, that is to say: … (b) Property in which the deceased or any other person had an interest ceasing on the death of the deceased, to the extent to which a benefit accrues or arises by the cesser of such interest … “ A testator, who died on 11 February 1917, bequeathed to the trustees of his will an annuity to commence from his death and to continue payable during the joint lives of his brother A and his brother’s son B and the survivor of them, and to be paid to A during his lifetime and after his death to B. On 18 May 1947, A died leaving B him surviving, and the Inland Revenue Commissioners claimed estate duty in respect of the cesser of the annuity calculated on the “slice” principle under s 2(1)(b) and s 7(7) of the Act of 1894. Held – Estate duty was chargeable in connection with A’s death under s 1 in respect of the value of the continuing annuity for the life of B; s 1 and s 2(1)(b) were mutually exclusive; and, as the property passed under s1, it could not be deemed to pass under s 2(1)(b). Case study 2 Will – Acceleration – Disclaimer by life tenant – Life interest in share of residue – Share to be equally divided between issue on death of life tenant – Whether existing issue take to the exclusion of those subsequently born. Will – Legacy given by will – Second legacy given by codicil – Whether legacies were cumulative. By her will a testatrix gave the residue of her estate to be divided equally between her two sons and her stepdaughter, P. She further provided: “[P.’s] portion to be hers for life and then to be divided equally between her issue.” On 22 March 1955, the testatrix died and by a deed dated 5 October 1956, P irrevocably renounced and disclaimed all the life or other interest in the residuary estate of the testatrix attempted or purported to have been given or conferred on her by the will. P was a widow aged fifty-eight years. She had three children the youngest of whom was nearly twenty-one years old. None of P’s children had had issue. On the question how P’s portion should be dealt with, Held – The effect of the disclaimer was to accelerate the interests of P’s children and preclude the participation of P’s remoter issue, and P’s portion belonged to P’s three children in equal shares absolutely.