The test is whether it can be said that a given asset or income from it will definitely not be needed for administration i.e. to meet liabilities because these are already paid or will be safely provided for from other assets. This test applies asset by asset and not as regards the whole corpus of the estate. It may indeed be clear very early on that such is the amount of liabilities (ascertained with acceptable certainty and with due regard to prospective liquidity) as will leave the executor free immediately to distribute some assets in the estate as per the Will
Jack Harper