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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trusts for particular purposes: trusts administered by the Official Solicitor and Public Trustee: grants for patients

A patient of the Court of Protection may become entitled to obtain a grant of representation either as an executor or beneficiary under a will or the rules of intestacy. The Official Solicitor may, if no other suitable person is willing and able to act, seek the authority of the Court of Protection to take out the grant for the use and benefit of the patient.