In his will, David left his house to his sister Anne (who was living with him). €50,000 to his nephew Brendan. He left the balance of his estate (shares and bank accounts) to his brother Charles.
The valuation date for each of these inheritances is for:
- Anne, the date of death (she is already living in the house)
- Brendan, the date of the Grant of Probate or if the €50,000 is paid earlier, the date of payment
- Charles, the date the final balance of the estate is known (this may be later than the date of Grant of Probate).