My client is residuary legatee and executor of will with co executor also in place. Date of death 2012. Date of probate 2013. Co executor refused to sign off executors account and allow the the value of the residue to be established or distributed. Co Executor offered ( in writing ) to co operate if an asset in the residue , was transferred to co executor at significantly below market value. This was refused. Negotiations (recorded) having failed my client commenced action(independent solicitor engaged) to have co executor removed for improper conduct
At the end of 2016 the co executor signed off , value of residue established and distributed in Dec 2016.
Is the date of valuation for the residue 2016 or probate date?