2 years No Probate

It is 2 years since the date of death. The Executor (also the main beneficiary) doesn't want to pay inheritance tax and so is refusing to communicate with solicitor. What can be done to resolve this and bring the Estate to Probate?

Many thanks,

You can apply to have the executor removed if they can be shown to not be performing their duties. I don't know how long the executor can delay before sanctions are brought by the probate office.

Thanks Seagull. I rang the probate office and they said there was no time limit. I rang the Revenue Commissioners and they appeared to say there was no time limit even though they are losing about €20,000 tax. I was made aware of the 'Executors year' but was advised against taking legal action. Even if the Executor was removed, he still wouldn't complete the forms of valuation etc.

The Probate Office don't bring any sanctions against anyone.

It is a matter for the parties who have an interest in the estate to take action.

The Executor is the one who is responsible for dealing with the Estate. The solicitor cannot do anything in the absence of their instructions.

If there is someone else with an interest in the estate, they can go through a procedure called citation.

Before anyone does anything, it would be wise to check if there is any value in the estate.

The Executor /Beneficiary is going to find themselves, at some stage, liable for outstanding inheritance tax - if its due, penalties and interest will begin to accumulate. Foolish person indeed to think that ignoring it will fix it!


mf

Thanks mf1. The only other parties with an interest in the Estate would be charities who were bequeathed a few thousand euro. My own interest may be less than €100 of which I have asked the solicitor to give most to a charity.

Another question: The farm has been specifically bequeathed to the main beneficiary. If the charities have been bequeathed a specified amount of cash but there is insufficient cash in the Estate to cover this, can the charities then claim a percentage of the farm equivalent to the cash they are due ?

Thanks

I would say no. My reason for saying is I know of a case where a farm was left to one person and cash was left to others. However the cash was part overseas and an issue of tax arose. The taxman took all the cash but the person receiving the farm was considered separate

Advice on internet forums can be amusing and wrong sometimes, which is why it's usually better to consult a solicitor.

legal33 said:

Another question: The farm has been specifically bequeathed to the main beneficiary. If the charities have been bequeathed a specified amount of cash but there is insufficient cash in the Estate to cover this, can the charities then claim a percentage of the farm equivalent to the cash they are due ?

Thanks

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As beneficiaries the charities will not receive the full amount of what is left to them. It is up to them to pursue that. If the issue was forced, which they're very unlikely to do, the Executor would be told to raise the money *somehow*. The actual mechanics of where it comes from are not relevant.

legal33 said:

Thanks mf1. The only other parties with an interest in the Estate would be charities who were bequeathed a few thousand euro. My own interest may be less than €100 of which I have asked the solicitor to give most to a charity.

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Given the position as you have posted above why is this a concern of yours?

44brendan said:

Given the position as you have posted above why is this a concern of yours?

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I want to see the charities receive their bequests. It was the wish of the deceased and it is only right and proper that those wishes be carried out to the letter.

john luc said:

I would say no. My reason for saying is I know of a case where a farm was left to one person and cash was left to others. However the cash was part overseas and an issue of tax arose. The taxman took all the cash but the person receiving the farm was considered separate

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Thanks. I heard a case on the radio recently where a man was left a car in a Will. Before the deceased died the car was sold but there was no update to the Will. The beneficiary sought to have the cash value of the car but was told he would receive nothing.

rockofages said:

Advice on internet forums can be amusing and wrong sometimes, which is why it's usually better to consult a solicitor.



As beneficiaries the charities will not receive the full amount of what is left to them. It is up to them to pursue that. If the issue was forced, which they're very unlikely to do, the Executor would be told to raise the money *somehow*. The actual mechanics of where it comes from are not relevant.

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Thanks. What would forcing the issue entail?

I mean the charities are unlikely to come looking for what was left to them, they don't operate like that. If they are left short, it is between them and the Executor, you have no say. In the hypothetical situation where the Executor was pursued for the money a court would tell him to pay it out of his own funds. A year has passed so he is now personally liable for shortcomings.

rockofages said:

A year has passed so he is now personally liable for shortcomings.

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Yes, I enquired about using the "Executor's year" but was advised against it. I can't remember for certain the reason I was given. Probably cost outweighing the benefit.

legal33 said:

It is 2 years since the date of death. The Executor (also the main beneficiary) doesn't want to pay inheritance tax and so is refusing to communicate with solicitor. What can be done to resolve this and bring the Estate to Probate?

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My understanding is the tax is due (if any) from the date of the death, by delaying probate the executor is only delaying the inevitable and I would think that revenue would look to charge interest on the outstanding balance but this is his problem not yours and for the amounts of money involved is it worth wasting your time and money on.

Cervelo said:

for the amounts of money involved is it worth wasting your time and money on.

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Thanks. Not a lot of time spent on the matter so far and no money spent. I wouldn't go down the route of engaging my own solicitor because of the expense. Just exploring a few avenues to see if there is a simple way out of this. The Executor has been left a farm so perhaps somebody in the family would buy him out.