It's not a question of "then" and "now". The Revenue does not enter into the picture until probate is entered becaue until an executor/administrator draws up an inventory, gathers in the assets, and applies to prove the estate, no-one knows how much there is to be taxed. SANDRA LOVEGROVE Researching LOVEGROVEs in all places and at all times. Please do visit the LOVEGROVE Information Centre on http://www.lovegrove.org.uk ----- Original Message ----- From: "J.C.Christopher Glass" <chris@jccglass.fsnet.co.uk> To: <OLD-ENGLISH-L@rootsweb.com> Sent: 17 September 2004 13:21 Subject: Re: [OEL] scotish inventory/probate > Thanks All > i had no idea the probate/tax man was understand to allow deferement of > administration > cant see that happening today > > chris Glass > ruislip > > ______________________________