What liability has a personal representative?

What liability has a personal representative?

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The tax payer dies intestate. His widow is in fact his common law wife. The tax payer was a sole trader. He hasn't submitted tax returns for the past three years and VAT returns are also overdue. The solicitor hasn't appointed an executor as yet and it may be some time before he does. The tax payer didn't have an agent.
The 'widow' is keen to get things settled as she is receiving threatening letters on an almost daily basis, (despite advisng Revenue of the tax payers demise) and is prepared to be appointed as the personal representative and for me to act as the agent.
She wont have access to the business funds as they form part of the deceased's estate.
Firstly can she just appoint herself as the personal represenatative and by doing so will she put her self under any personal obligation being that she doesn't have access to any funds?

Louise

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By neileg
20th Aug 2002 16:44

Red Queen is correct
Just in case there is any doubt, I agree with Red Queen, and regard the information as adding to my observations, and not conflicting with them.

The 'widow' does indeed need sound, independant advice.

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By wdr
20th Aug 2002 12:55

But a "common law wife" may have been a dependant of her deceas
If she was a dependant then she can seek an order made under the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A) or the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979. (There is no equivalent in Scotland.)

She may qualify as " a person maintained by the deceased immediately prior to death".

The purpose of such an order is to make such reasonable financial provision for the applicant as the court thinks appropriate.

Another isssue is if she shared a home with the deceased,then she may have acquired rights to that property by virtue of any contributions she made to its acquisition .

She will need legal advice as to her own rights, and may well be ill advised in involving herself in the financial affairs of her deceased partner, as she may risk becoming a executrix de son tort, and so potentially liable for matters which were prior to that not her liability at all.


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By neileg
16th Aug 2002 14:39

Mmmm...
There are a few problems here. The most important is the 'common law' status of the 'widow'. There is no such thing in English law, and no matter how long the couple have been together, they never acquire the status of husband and wife. As a result, the 'widow' has no rights under the English intestacy rules, neither is she able to obtain letters of administration that would make her the legal personal representative.

The solicitor cannot appoint an executor. In an intestacy, letters of administration can be applied for by certain members of the family, and there is an order of priority. Basically it is: spouse, children, parents, remoter relatives. Although a solicitor may assist in obtaining the letters of admin, he/she plays no part in the appointing bit.

So...
I am worried that the 'widow' believes she has any rights or responsibilities in the estate. I think she has neither. If there are no children to the couple who would have rights to inheirit and rights to apply for letters of admin, and the chap's parents are deceased, both the estate and the administration will pass to remoter relatives or even the Crown.

Of course, I may be wrong, so don't take my unsupported word for any of the above. But I don't think I'm wrong.

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