I am assisting two adult children of the deceased regarding the UK Estate.
Deceased died domiciled in Guatemala, intestate. He left a spouse and six children.
The UK Estate comprises shares in a private company, at least one property and possibly some bank accounts.
The two adult children have had very little information from the person who was supposed to be dealing with the UK Estate under a PoA from the surviving spouse. Whilst there would have been a requirement to file an Inheritance Tax Account there is no evidence one has been filed and a Grant hasn’t been issued even though it is almost 4 years since date of death.
Would the adult children be able to apply for a Grant under r30(1)(c) or does that only apply if no one meets the criteria in rules (1)(a) and 1(b)?
Samir Hussain
Gregsons