gclifford

my late father left a property in his will which has up till now been generating rental income. I ended up being the administrator of the estate, as well as the beneficiary. I got probate about 5 months after date of death. As the administrator i have not yet transferred ownership to myself as the beneficiary in land registry, or assented the property, because it was the intention to sell the property - however these things take time, and it has now been 12 months since I got the official probate letters, and i have not been able to sell the property yet. The rental income has been flowing to the beneficiary (the same person as the administrator, also me). It has continued to generate rental income during this time. Is that income taxed at the estate tax rate of 20%? Or should it be taxed at the beneficiaries rate of 40%? How long can an administration period last?