ABSTRACT

Any number of executors may be appointed, but no more than four can take out a grant in respect of the same property (s 114(1) of the Supreme Court Act 1981). It is advisable to appoint not less than two executors in case one of them predeceases the testator or dies before completion of the administration of the estate. If the executors are also to be the trustees, it is essential to appoint two, but not more than four trustees, since two are required (except in case of the trust corporation) to give a valid receipt for capital moneys under s 27 of the Law of Property Act 1925.