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List of Assets in Letters of Administration - 2009/12/23 12:24 More than 20 years ago, when estate duty was payable, all Letters of Administration issued by the courts have a List or Schedule of the deceased's assets attached to them to show that estate duty on those assets has been paid or has been exempted. Estate duty has been abolished some 20 years ago.

Some courts are still insisting that the List of Assets be filed and attached to LA's. Some banks and land offices have even refused to allow administrators to deal with assets not mentioned in the List or if there is no List attached to the LA.

When an LA is issued, the administrator is empowered to deal with all of the deceased's estate whether they are in the List or not and whether there is a List or not.

Very often, one will not even know the full extent of a deceased's estate until administrators are appointed and inquiries are being made by them.

If we look at the Form of Letters of Administration in the Rules of the High Court, it is obvious that the LA does not require a List of Assets to be attached. It states that the LA is granted to administer the deceased's "all and singular" property.

Views, please.

Thank you.
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