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 email@example.com or by calling on free-phone (0800) 1712215. Case study 1 Will – Gift to hospital “if not taken over by the State” – Residuary gift to same hospital – Effect of condition on residuary gift. Charity – Hospital – Vesting in Minister of Health – Whether remaining a charity – National Health Service Act, 1946 (c 81), s 59(1) (2). By his will, dated 10 March 1941, a testator, who died on 15 January 1949, directed payment out of his residuary estate of certain legacies and proceeded: “To the following hospitals if still at my death run on a voluntary system and not taken over by the State, namely:—To the Fleet and District Hospital £6,000 … To the same hospital £300 to build a library for the hospital and such of my books as shall be approved as suitable by my executors … “ He then specified certain further legacies, gave directions for payment of duty and in connection with the administration of his estate, and provided: “Any residue of my estate I give to the Fleet and District Hospital for endowment purposes.” On 5 July 1948, the Fleet and District Hospital vested in the Minister of Health under the National Health Service Act, 1946, ss 6 and 7, and it was accepted that the condition on which the pecuniary and specific legacies to the hospital were defeated had then occurred. Held – (i) the condition did not affect the ultimate residuary gift, which, therefore, took effect. (ii) it was not open to the court to hold that the hospital had, consequent on the passing of the Act of 1946, ceased to be a charity. Case study 2 Legacy Duty – Exemption – “Event” occurring after commencement of Finance Act, 1949 – Instalments of legacy duty falling due – Ascertainment of residuary estate – Finance Act, 1949 (c 47), s 27(2), (e). By his will a testator, who died on 1 December 1946, gave certain annuities to commence from the date of his death and directed his death and directed his trustees to appropriate investments and retain the income thereof to answer them. The investments were appropriated as so directed on 30 January 1947 (ie, before the Finance Act, 1949, s 27, came into operation on 30 July 1949). The testator devised his real estate and the residue of his personal estate to his trustees on trust for conversion and to pay his debts and the usual expenses and the legacies bequeathed by his will. The trustees were directed to invest the residue and hold such investments on trust to pay out of the income thereof £800 per annum to IMG, and subject thereto the testator declared trusts in favour of other persons, all of whom were chargeable at the same rate of legacy duty as IMG The administration of the estate was not completed before 30 July 1949, and there was no retainer for the benefit of the residuary legatees prior to that date. Legacy duty was claimed on the value of the annuities and on the capital value of the residuary estate. Held – (i) on the appropriation on 30 January 1947, legacy duty became payable in accordance with the Legacy Duty Act, 1796, s 8, in respect of the annuities for which the appropriation was made, and the annual payment of instalments of the legacy duty was not an “event” within the Finance Act, 1949, s 27(2), which, if occurring after 30 July 1949, would render the relevant annuity exempt from duty by virtue of the Finance Act, 1949, s 27(1). (ii) although until the residue was ascertained in due course of administration the residuary legatees had no right to any particular assets forming part of the estate, the ascertainment of the residuary estate was merely an administrative matter not affecting the title of the residuary legatees, and, therefore, particularly in view of s 27(3), the ascertainment of the residue was not an “event” within s 27(2) of the Act of 1949, and the residue was not exempt from legacy duty under s 27(1).