HMRC & Small Estates
In Scotland a special procedure is followed in an estate is under £30,000 gross. The legal term for this size of estate is a small estate. For estates that exceed this value this involves, in intestate cases, a petition to the court for appointment of an ‘executor dative’. Presentation (inventory of estate and petition) is rarely made by personal application; instead it is presented by a solicitor or a licensed executing practitioner. Read more [...]