When Probate Goes Wrong: Real Cases of Probate and Inheritance Tax Mistakes
Probate and inheritance tax law is genuinely complex. Even solicitors with years of experience make mistakes. This article sets out why that happens, what the courts have found, and why using a qualified solicitor, despite that risk, remains the right choice for most estates.
Probate mistakes are more common than people expect
Wills and probate generated 1,147 complaints to the Legal Ombudsman in 2024/25, making it the second most complained-about area of law. The Legal Ombudsman found evidence of poor service in 72% of investigative outcomes in Q1 of 2025/26. Wills and probate had the highest poor service rate of all practice areas, at 81%.
These are not abstract statistics. Behind each complaint is a family, an estate, and money that ended up somewhere it should not have.
The point here is not to put people off using solicitors. It is to show how demanding this area of law truly is, and why professional help, combined with professional accountability, matters.
Why probate and inheritance tax are so complicated
Probate involves valuing an estate, calculating inheritance tax, applying to the court for a grant of representation, and then distributing assets correctly. Each step carries legal risk. Get one wrong, and the consequences can affect beneficiaries significantly.
Inheritance tax alone has layers of rules covering gifts, trusts, business property, agricultural land, and exemptions. HMRC recovered £246 million in underpaid inheritance tax last year. Investigations into inheritance tax rose to 3,977 in the financial year to April 2025, up from 3,793 the previous year.
Many of those cases involved gifts made during a person’s lifetime that were caught by the reservation of benefit rules. These rules mean that if you give away an asset but continue to benefit from it, the gift is still treated as part of your estate for tax purposes. Solicitors had either failed to advise on this risk or failed to help clients avoid it. A solicitor should always ask about lifetime gifts and advise on the tax implications. Failing to do so is itself a mistake, however experienced the adviser.
Real cases where probate errors caused real losses
The cases below focus on errors made during the administration of an estate or in the handling of probate instructions, rather than at the will-drafting stage alone.
White v Jones (1995): the cost of delay in carrying out instructions
In White v Jones [1995] UKHL 5, a testator instructed his solicitor to prepare a new will leaving £9,000 to each of his two daughters, following a reconciliation after a family dispute. The solicitor did not act promptly. The testator died before signing the new will, and as a result the daughters received nothing.
The House of Lords found the solicitor had assumed responsibility for carrying out the instructions. The daughters were the specific, foreseeable people who would suffer if the work was not done. Therefore, the solicitor owed them a duty of care, even though they were not his clients.
This case established a principle that still applies today. A solicitor can be liable to a beneficiary they have never met, if delay or error costs that person an inheritance.
Daniels v Thompson (2004): acting as executor brings its own duties
In Daniels v Thompson [2004] EWCA Civ 307, a solicitor acted as executor and was found liable for failing to distribute the estate correctly. The court confirmed that a solicitor acting as executor owes a duty of care that goes beyond simply following the will. They must also advise the estate on tax planning opportunities and apply the law properly during administration.
In this case, the solicitor failed to consider certain inheritance tax reliefs that were available. As a result, the estate paid more tax than it should have. The court held the solicitor liable for the difference.
This is a clear example of a probate-stage error. The will itself was valid. The mistake occurred in the handling of the estate after death.
Worby v Rosser (1999): delay during administration causes losses
In Worby v Rosser [1999] Lloyd’s Rep PN 972, the Court of Appeal considered a situation where solicitors acting in the administration of an estate failed to act promptly. Their delay meant that assets were not transferred to beneficiaries in a reasonable time. As a result, the beneficiaries suffered financial loss.
The court confirmed that solicitors administering an estate owe duties to the beneficiaries, not only to the executors who instruct them. Slow or careless administration is not a minor failing. It can have real financial consequences, and the courts will hold solicitors to account for it.
Humblestone v Martin Tolhurst Partnership (2004): negligent inheritance tax advice during probate
In Humblestone v Martin Tolhurst Partnership [2004] EWHC 151 (Ch), a solicitor was found to have given negligent advice during the administration of an estate. The firm failed to advise correctly on the tax position of certain assets, meaning the estate suffered an avoidable tax liability.
The court found the firm liable. This case reinforced that solicitors must apply up-to-date knowledge of inheritance tax rules throughout the probate process, not only at the point of drafting a will.
Gray v Richards Butler (2000): mishandling estate assets
In Gray v Richards Butler [2000] WTLR 143, solicitors acting in the administration of an estate were found negligent for failing to deal with estate assets properly. The firm did not take adequate steps to protect and preserve certain assets during the administration period. By the time the estate was distributed, those assets had lost value.
The court found the solicitors liable for the resulting loss. An executor’s duty, whether lay or professional, is to manage the estate’s assets with reasonable care. Solicitors who take on that role are held to a higher standard still.
Chappell v Somers & Blake (2003): failure to progress the administration
In Chappell v Somers & Blake [2003] EWHC 1644 (Ch), solicitors instructed to administer an estate took so long that the estate suffered financial harm. Properties in the estate were not managed or sold in good time. Meanwhile, costs accumulated and values fell.
The court held the solicitors liable for the losses caused by their failure to act with reasonable speed. This case illustrates clearly how inaction during probate, not just active errors, can result in a successful negligence claim.
Mistakes happen, but solicitors carry insurance
These cases show that even trained, experienced professionals make errors. However, they also show that legal accountability exists. Solicitors must hold professional indemnity insurance. This means that if a solicitor’s mistake causes financial loss during the administration of an estate, there is a route to compensation.
That insurance protects the solicitor, but it also protects executors and beneficiaries who suffer as a result of the error. This is one reason why using a solicitor, rather than administering a complex estate alone, is worth considering carefully. If you make a mistake as a lay executor (someone who is not a legal professional), the consequences fall on you personally. A solicitor brings both expertise and a financial safety net.
What executors and beneficiaries should know about probate errors
Probate litigation exists because this area of law is demanding. It is not a sign that the system is broken. It is evidence that the rules governing estates, inheritance tax, and wills require careful, skilled handling.
For straightforward estates, some executors manage the process without legal help. However, where the estate is large, where inheritance tax is in play, where there are multiple beneficiaries, or where family relationships are complicated, the risks of error rise sharply. In those situations, a qualified solicitor brings knowledge, accountability, and insurance cover that a lay executor simply does not have.
Get guidance from a qualified probate solicitor
If you are acting as an executor or have concerns about how an estate is being administered, speaking to a qualified probate solicitor early is the most practical step you can take.
The Probate Network can help you find an experienced probate solicitor suited to your situation. There is no obligation, and initial guidance is free.
This article provides general information only. It does not constitute legal or financial advice. For guidance specific to your circumstances, please consult a qualified solicitor.