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My mother died some years ago. I am her only child, and sole executor of her will, which I have actually lost. I am the residuary beneficiary of her estate. Most of the value is in her house, in England, which remains unoccupied. This was not specifically bequeathed to me. I live elsewhere in England.
I started dealing with her affairs promptly, but soon had to stop because I became very ill, mentally and physically.
I told the local council that I was the sole executor and was currently too ill to apply for probate. They notified me that it was Class F, Property left empty as the Council Tax payer is deceased, zero CT to pay. They didn't object, and just asked for an update every year.
At the time, several reliable people told me there was no legal time limit to apply for probate, and I should wait until I was well enough to do it correctly. Even if a solicitor acts, I still need to find all the paperwork and value the chattel assets. That's been impossible so far.
I understood from reliable sources that neither the house nor anything else in the estate could be mine before probate.
The council never even hinted at a problem or a time limit until this year. They suddenly announced that they had recently audited the property address, I have failed in my duty as executor, and in accordance with the common law "executors' year" they will now treat the dwelling as being in my sole name. They say as residuary beneficiary I have a freehold interest in the dwelling as set out by Section 6 of the Local Government Finance Act 1992.
They are demanding six years' back tax, a five figure sum, for 2017-2023 and CT for 2023-24.
Can they do any of this? I have not misled them or deliberately delayed probate. Why would I?
Have they been negligent in only "auditing" the property after some years? Can they legally demand CT for past years when they have only recently arbitrarily decided to stretch the effect of the "executors' year" beyond the protection of will beneficiaries?
If the house is regarded as being in my sole name, does that mean I could, theoretically sell it now without probate?
I don't understand the legal justification for the demand and I wonder whether a relevant case has ever been decided in court.
I need professional help. A relative recommends a solicitor friend in another part of England. Should I instead find one near the house, who knows the workings of the local council and magistrates' court?
Please advise how I stand and what to do. If the council doesn't like the outcome, is there anything else it can do to get at me? The house is not in a holiday/second home area.
Thank you.
I started dealing with her affairs promptly, but soon had to stop because I became very ill, mentally and physically.
I told the local council that I was the sole executor and was currently too ill to apply for probate. They notified me that it was Class F, Property left empty as the Council Tax payer is deceased, zero CT to pay. They didn't object, and just asked for an update every year.
At the time, several reliable people told me there was no legal time limit to apply for probate, and I should wait until I was well enough to do it correctly. Even if a solicitor acts, I still need to find all the paperwork and value the chattel assets. That's been impossible so far.
I understood from reliable sources that neither the house nor anything else in the estate could be mine before probate.
The council never even hinted at a problem or a time limit until this year. They suddenly announced that they had recently audited the property address, I have failed in my duty as executor, and in accordance with the common law "executors' year" they will now treat the dwelling as being in my sole name. They say as residuary beneficiary I have a freehold interest in the dwelling as set out by Section 6 of the Local Government Finance Act 1992.
They are demanding six years' back tax, a five figure sum, for 2017-2023 and CT for 2023-24.
Can they do any of this? I have not misled them or deliberately delayed probate. Why would I?
Have they been negligent in only "auditing" the property after some years? Can they legally demand CT for past years when they have only recently arbitrarily decided to stretch the effect of the "executors' year" beyond the protection of will beneficiaries?
If the house is regarded as being in my sole name, does that mean I could, theoretically sell it now without probate?
I don't understand the legal justification for the demand and I wonder whether a relevant case has ever been decided in court.
I need professional help. A relative recommends a solicitor friend in another part of England. Should I instead find one near the house, who knows the workings of the local council and magistrates' court?
Please advise how I stand and what to do. If the council doesn't like the outcome, is there anything else it can do to get at me? The house is not in a holiday/second home area.
Thank you.
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