Yes, the question of who administers the estate, and according to what law, is separate from the question of what taxes are due - but you raised the issue of administration in response to another post saying that it was a good idea to have a separate Thai will in order to avoid paying UK inheritance tax, and it reads to me as if it's saying that's partly true. Maybe I should have responded to the previous poster and not you, but in that case I'm not sure what you are saying - that it's a good idea to have a Thai will because it's much more practical to have a Thai executor?