Testamentary Expenses

Testamentary expenses, including the costs of an administration action [Penny v. Penny, (1879) 11 Ch D 440] As to whether the expression includes estate duty, see Porte v. Williams, (1911) 1 Ch 188, and cases there cited. Generally, it includes estate duty on personalty [Re Trenchard, (1905) 1 Ch 82], and primarily, in respect of land, subject to payment as provided by ss. 16 to 18 of the Law of Property Act, 1925. Under the Intestates Estates Act, 1890, s. 6, now repealed, it included expenses of letters of administration and of administration generally, Re Twigg, (1892) 1 Ch 579.