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All Estate Planning Articles: Page 5

Every article we publish for England & Wales, newest first: articles 241 to 300 of 357. Prefer to browse by subject? Start from the topic hubs.

Class Gifts in a Will UK: Sharing Between a GroupA class gift in a will passes property to a group defined by a shared characteristic, children, grandchildren, nephews.
Is a Codicil Valid UK? When to Use One vs Making a New WillWhen a codicil is legally valid and sufficient in England and Wales, the formal requirements under the Wills Act 1837, risks of using a codicil instead of rewriting your will, and how to make a codicil correctly. · 6 min read
Cohabiting Couples Property Rights UKProperty rights for cohabiting couples in England and Wales, how constructive and resulting trusts work, TOLATA 1996 court claims. · 8 min read
Cohabitation Agreement UK: Protect an Unmarried PartnerA cohabitation agreement is a private legal contract setting out the financial rights of unmarried partners.
Constructive Trusts and Wills UK: When They AriseWhen a partner dies without a will and leaves no share of the family home, a constructive trust claim may be the only remedy. · 8 min read
Contentious Probate Costs UK: Who Pays for a DisputeContesting a will in England and Wales involves significant legal costs. · 9 min read
Contesting a Will for Undue Influence UK: What to ProveLearn the legal grounds for contesting a will in England and Wales, undue influence, lack of testamentary capacity, suspicious circumstances.
Contingent Gift in a Will UK: Age Conditions ExplainedA contingent gift in a will only takes effect if a specified condition is satisfied, such as reaching a particular age or surviving to a set date. · 8 min read
Declaration of Trust Property UKA declaration of trust sets out the beneficial ownership of co-owned property, what share each owner actually holds. · 9 min read
Deed of Appointment UK: Changing Trust BeneficiariesA deed of appointment is the formal document by which trustees exercise a power of appointment to direct trust assets to beneficiaries. · 8 min read
Deeds of Variation UK: The 2-Year IHT WindowA deed of variation lets beneficiaries redirect an inheritance within two years of death for IHT and CGT purposes.
Disclaiming an Inheritance in the UKA plain-English guide to disclaiming an inheritance in England and Wales, when you can disclaim, formal requirements, effect on IHT and CGT.
Discretionary Trust Periodic Charge UKHow to calculate the 10-year anniversary (periodic) charge on a discretionary trust in England and Wales, the relevant property regime, effective rate. · 10 min read
Disinheriting Someone in a UK WillCan you cut a child, spouse, or family member out of your will in England and Wales?
Distribution of an Estate UK: Order and TimelinesOnce debts are paid and HMRC clearance obtained, the personal representative distributes the estate. · 9 min read
Doctrine of Election in a Will UKThe equitable doctrine of election requires a beneficiary who takes under a will to also give effect to the whole instrument.
Estate Accounts UK: What Executors Must PrepareWhat estate accounts must contain, who is entitled to see them, how long executors have to produce them, and how disputes over accounts are resolved. · 9 min read
Estate Duty History UK: From Death Duties to IHTTrace the history of death taxes in England and Wales, from the Finance Act 1894 Estate Duty through Capital Transfer Tax (1975–1986) to the Inheritance Tax. · 9 min read
Executor de Son Tort UK: Acting Without AuthorityAn executor de son tort is someone who deals with a deceased person's estate without authority. · 8 min read
Executor Personal Liability UK: Devastavit ExplainedUK executors can be held personally liable for wrongful distribution, HMRC debts, and devastavit. Learn how to protect yourself when administering an estate.
Executor Power of Sale UK: Selling Estate PropertyAn executor has a statutory power to sell estate assets to pay debts and administer the estate. · 8 min read
Executor Powers UK: What You Can and Cannot DoWhat powers an executor has in England and Wales, selling property, investing estate assets, paying debts, distributing legacies, and what requires beneficiary consent or a court order. · 7 min read
Executor Remuneration UK: Can Executors Be Paid?A lay executor cannot charge for their time without a will authority. Learn about professional charging clauses. · 8 min read
PA15 Executor Renunciation Form UK: How to Complete ItHow to complete the PA15 executor renunciation form, when an executor can renounce probate, what intermeddling means, and what happens next. · 7 min read
Executor vs Administrator UK: The Key DifferencesAn executor's title to the deceased's estate vests at the moment of death. · 9 min read
Inheriting the Family Home UK: Tax and OwnershipWhat happens when several beneficiaries inherit a family home in England and Wales, the options to sell, buy out, or rent, CGT and SDLT implications, and what to do when beneficiaries cannot agree. · 8 min read
Family Investment Companies UKA Family Investment Company (fic) can reduce inheritance tax, shift income to lower-rate taxpayers, and retain control during your lifetime.
Foreign Assets and Your UK WillIf you own property or assets abroad, your UK will may not cover them.
Foreign Domicile and an English WillYour domicile, not your nationality or residence, determines which country's law governs who inherits your movable assets.
The Forfeiture Rule UK: When Heirs Cannot InheritThe forfeiture rule prevents a person who unlawfully kills another from inheriting from their victim's estate. · 8 min read
Gift Aid and Legacies UK: What Charities and Donors Need to KnowGift Aid does not apply to legacies. But charitable legacies are 100% IHT-exempt and can reduce the rate on the rest of your estate. Here is how it works.
Gifts Inter Vivos UK: Lifetime Gifts and the 7-Year RuleA gift inter vivos is a lifetime gift that may be subject to inheritance tax if the donor dies within 7 years. · 10 min read
Gift with Reservation of BenefitGiving away assets but continuing to benefit from them triggers Gift with Reservation rules and keeps them in your IHT estate.
Grandchildren and Inheritance UKDo grandchildren inherit in England and Wales? Grandchildren only inherit under intestacy if their parent has predeceased the grandparent.
Grant of Representation UK: Which Type You NeedA grant of representation is the legal authority to administer a deceased person's estate in England and Wales. · 9 min read
Half-Blood Relatives and Intestacy UKUnder English intestacy rules, half-blood relatives inherit only if no full-blood relatives of the same class survive. · 8 min read
The Hotchpot Rule UK: Equalising Lifetime GiftsThe hotchpot rule requires a beneficiary who has received an advancement from the deceased to bring it into account before taking a further share of the estate.
IHT100 Form UK: Trust Reporting Made ClearTrustees of discretionary and relevant property trusts must report IHT chargeable events, ten-year anniversary charges, exit charges. · 8 min read
IHT400 Form UK: Rules, Deadlines and PenaltiesWhen the IHT400 inheritance tax account is required, which schedules apply, the filing and payment deadlines, instalments and HMRC enquiries.
Income Tax During Estate Administration UK: Executor's GuideFile the deceased's final return, report estate income, issue R185 certificates, HMRC's income tax rules for executors in England and Wales explained.
Inheritance Act 1975 Claims UKThe Inheritance (Provision for Family and Dependants) Act 1975 allows family members and dependants to challenge a will or intestacy.
Inheritance Tax Charity Exemption UK23 IHTA 1984. Leaving 10% or more of the net estate to charity reduces IHT from 40% to 36%. Full guide for England and Wales.
IHT Gifts Out of Income UK: The Normal Expenditure Out of Income ExemptionRegular gifts from surplus income are exempt from IHT immediately, no seven-year wait. Here is how the s.21 IHTA 1984 exemption works.
Inheritance Tax for Business Owners UKBusiness Property Relief reduces IHT on qualifying business assets, but it is not the whole picture.
Quick Succession Relief (IHT) UKFull guide to quick succession relief (qsr) under s.141 IHTA 1984. How qsr reduces IHT when the same assets are taxed twice in quick succession. · 8 min read
Adopted Children and Intestacy UKAdopted children have the same inheritance rights as biological children under UK intestacy law.
Intestacy and Divorce UK: Does a Former Spouse Still Inherit?Divorce ends a former spouse's intestacy entitlement, but only from decree absolute, not separation. Here is what the law says.
Intestacy and Cohabiting Same-Sex Partners UKA cohabiting same-sex partner has no automatic inheritance rights under the intestacy rules in England and Wales. · 9 min read
Intestacy Reform 2025 UK: What Changed for FamiliesEngland and Wales remains one of the few jurisdictions where a cohabiting partner inherits nothing on intestacy, regardless of relationship length. · 9 min read
What Happens If You Die With No Family and No Will inIf you die intestate with no surviving relatives in England and Wales, your estate passes to the Crown as bona vacantia.
Intestacy Rules Scotland vs EnglandHow Scottish intestacy rules under the Succession (Scotland) Act 1964 differ from English intestacy, prior rights, legal rights (duthchas), cohabiting partners, and why a will is essential in both jurisdictions. · 7 min read
Intestate Administration Order UK116 sca 1981, bona vacantia, the Treasury Solicitor, creditor applications, and how the court appoints an administrator of last resort. · 9 min read
Lapse of Gift in Will UK: s33 Wills ActA gift in a will lapses if the beneficiary dies before the testator. Learn the general lapse rule.
How to Check the LPA Register UK | OPG Search ToolLearn how to search the OPG register to check if a lasting power of attorney exists. Who can search, what information is returned, and what to do if no LPA is found. · 7 min read
Types of Lasting Power of Attorney UKThere are two types of Lasting Power of Attorney in England and Wales, Property & Financial Affairs and Health & Welfare.
Letters of Administration with Will Annexed UKWhen a valid will exists but no executor can act, the court grants letters of administration with will annexed (cum testamento annexo).
Lifetime Mortgage and Your Will UKA lifetime mortgage (equity release) lets you borrow against your home in retirement. · 9 min read
Living Trusts UK: Do They Work Like in the US?Living trusts are a popular us estate planning tool, but they do not exist in English law in the same form.
Lost Will UK: Probate Options When a Will Is MissingWhat happens when a will is lost after death in England and Wales, how to apply for probate without the original will, what evidence the Probate Registry requires, and when the court presumes a will was destroyed. · 7 min read
LPA Certificate Provider UK: Who Can Sign for YouWho can be a certificate provider on a lasting power of attorney in England and Wales, what they must certify, and who is disqualified from the role under the Mental Capacity Act 2005. · 6 min read

Self-help information only. Articles on this blog are for general informational purposes and do not constitute legal advice. WillSafe UK is not a firm of solicitors. For complex estates, blended families, business assets or foreign property, please speak to a qualified solicitor.