The unadministered estate for the purposes of the provisions detailed at I5.1611 is the property in the estate, excluding specific legacies and making 'due allowance' for 'charges on residue'2.
'Charges on residue' here include general legacies and interest on them, and annuities3. General legacies are those whose subject matter is not distinguishable from the rest of the estate. These are typically cash legacies (pecuniary legacies) — '£1,000 to my friend James'. For further information see Williams on Wills (10th edn) para 30.5.
Where the deeming provisions apply an annuity will be treated as commencing at the date from which it is payable (whether
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:00