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All Estate Planning Articles: Page 6

Every article we publish for England & Wales, newest first: articles 301 to 360 of 404. Prefer to browse by subject? Start from the topic hubs.

Doctrine of Election in a Will UKThe equitable doctrine of election requires a beneficiary who takes a benefit under a will to also give effect to the whole instrument, including others' gifts.
Estate Accounts UK: What Executors Must PrepareWhat estate accounts must contain, the capital and income sections, who is entitled to see them, how long executors have to produce them, and how disputes end. · 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 deals with an estate without authority. How intermeddling happens under s.28 Administration of Estates Act and the liability it creates. · 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 PropertyCan an executor sell estate property when a beneficiary objects? How the power of sale works, when the will or debts decide, and what beneficiaries can do. · 8 min read
Executor Powers UK: What You Can and Cannot DoWhat powers an executor has in England and Wales: selling property, paying debts, distributing legacies, and what needs beneficiary consent or a court order. · 7 min read
Executor Remuneration UK: Can Executors Be Paid?Can an executor charge for their time? When a lay executor can be paid, how a professional charging clause works, and what the Trustee Act 2000 allows. · 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 prevents renunciation, and if it is retractable. · 7 min read
Executor vs Administrator UK: The Key DifferencesExecutors and administrators are both personal representatives but gain authority differently. How vesting, acting before the grant and liability compare. · 9 min read
Inheriting the Family Home UK: Tax and OwnershipOptions when several beneficiaries inherit a family home in England and Wales: sell, buy out or rent, CGT and SDLT, and what to do if you cannot agree. · 8 min read
Family Investment Companies UKA family investment company can reduce inheritance tax, shift income to lower-rate taxpayers and keep control by gifting growth shares to the next generation.
Foreign Assets and Your UK WillIf you own property or assets abroad, your English will may not cover them. How foreign land is governed by local law and when you need a second will.
The Forfeiture Rule UK: When Heirs Cannot InheritThe forfeiture rule stops a person who unlawfully kills from inheriting from their victim; how it applies to wills, intestacy and jointly owned property. · 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 face inheritance tax if the donor dies within 7 years: taper relief, the exemptions and how the rules interact. · 10 min read
Gift with Reservation of BenefitA gift with reservation of benefit arises under the Finance Act 1986 when you give away an asset but keep benefiting from it, so it stays in your IHT estate.
Grandchildren and Inheritance UKDo grandchildren inherit in England and Wales? Under intestacy they inherit only if their parent has predeceased; a will lets you leave to them directly.
Grant of Representation UK: Which Type You NeedA grant of representation is the legal authority to administer a deceased person's estate: probate, letters of administration, and which one you need. · 9 min read
Half-Blood Relatives and Intestacy UKUnder intestacy in England and Wales, half-blood relatives inherit only if no full-blood relative of the same class survives. How half-siblings inherit. · 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.
Bereaved Minors Trusts and IHT UK: s71A IHTA 1984 ExplainedA bereaved minors trust (bmt) is a special type of will trust that qualifies for exemption from the IHT relevant property regime under s71A IHTA 1984. · 9 min read
IHT and EMI Shares UKHow inheritance tax applies to EMI share options and shares, when Business Property Relief is available, the April 2026 cap, and CGT rebasing on death. · 10 min read
IHT100 Form UK: Trust Reporting Made ClearTrustees of discretionary and relevant property trusts report IHT chargeable events on form IHT100: ten-year anniversary charges, exit charges, deadlines. · 8 min read
IHT400 Form UK: Rules, Deadlines, Penalties and FinesIHT400 rules, deadlines and fines explained: when the form is required, the s.245 IHTA 1984 late-filing penalties from £100 to £3,000, 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 lets spouses, children, cohabitants and dependants claim reasonable provision. 2026 guide.
Inheritance Tax Charity Exemption UKCharity exemption s.23 IHTA 1984: gifts to charity are IHT-free, and leaving 10% or more of the net estate cuts IHT from 40% to 36%. England and Wales guide.
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 is not a complete answer to inheritance tax. Its limits, the qualifying conditions, and how business owners can plan around them.
Quick Succession Relief (IHT) UKQuick succession relief under s.141 IHTA 1984 reduces inheritance tax when the same estate is taxed twice within five years, on a sliding scale 100% to 20%. · 8 min read
Adopted Children and Intestacy UKAdopted children inherit as full legal children of their adoptive parents under UK intestacy rules, and lose their link to the birth family. How it works.
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 under England and Wales intestacy rules; only marriage, a civil partnership or a will protects them. · 9 min read
Intestacy Reform 2025 UK: What Changed for FamiliesEngland and Wales remains one of few places where a cohabiting partner inherits nothing on intestacy; the Law Commission urged reform but the law is unchanged. · 9 min read
What Happens If You Die With No Family and No Will?If you die intestate in England and Wales with no surviving relatives, your estate passes to the Crown as bona vacantia, a term meaning ownerless goods.
Intestacy Rules Scotland vs EnglandHow Scottish intestacy under the Succession (Scotland) Act 1964 differs from the English rules: prior rights, legal rights and cohabiting-partner claims. · 7 min read
Intestate Administration Order UKWhat happens when an intestate estate has no eligible administrator: s.116 SCA 1981 orders, bona vacantia, the Treasury Solicitor and creditors. 2026. · 9 min read
Lapse of Gift in Will UK: s33 Wills ActA gift in a will lapses if the beneficiary dies before the person who made the will. How the lapse rule works, the anti-lapse exception, and how to plan.
How to Check the LPA Register UK | OPG Search ToolHow to search the OPG register to check if a lasting power of attorney exists: who can search, the access code you need, 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 and Financial Affairs, and Health and Welfare, each a separate document.
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: who applies and the order of priority.
Lifetime Mortgage and Your Will UKHow a lifetime mortgage or equity release affects your will, what your family inherits, and your inheritance tax position. What to check before you borrow. · 9 min read
Living Trusts UK: Do They Work Like in the US?Living trusts are a popular US estate planning tool, but English law has no direct equivalent; the UK alternatives that avoid probate, and when a trust helps.
Lost Will UK: Probate Options When a Will Is MissingWhat happens when a will is lost after death in England and Wales: probate with a copy will, the evidence the Probate Registry needs, and presumed destruction. · 7 min read
LPA Certificate Provider UK: Who Can Sign for YouWho can act as an LPA certificate provider in England and Wales, what they certify, and who the Mental Capacity Act 2005 disqualifies from taking the role. · 6 min read
LPA Registration Delays UK: Typical Waits and FixesOffice of the Public Guardian delays mean LPA registration is taking months in 2026. Current waiting times, and what you can and cannot do while you wait.
Using a Lasting Power of Attorney to Sell Property UKA registered Property and Financial Affairs LPA lets an attorney sell property, once registered with the Office of the Public Guardian; the Land Registry steps.
LPA Validity UK: Checks Before You Rely on OneA Lasting Power of Attorney can be cancelled by the donor, revoked by the Court of Protection, or challenged by family. When an LPA can be questioned. · 9 min read
Mental Capacity and Wills UK: The Test That AppliesWhat testamentary capacity means in England and Wales, the four-part Banks v Goodfellow test, making a will with dementia, and defending against a challenge. · 8 min read
Foreign Probate Recognition UKWhen a person dies overseas with assets in England and Wales, their foreign grant of probate may need to be resealed in England or a fresh English grant. · 9 min read
Mutual Wills and the Constructive Trust UKHow mutual wills create a constructive trust that stops the surviving partner revoking their will after the first death, and how this differs from mirror wills. · 9 min read
National Will Register UK: Is Registering Worth It?What the National Will Register (Certainty) does, how will searches work when someone dies, and whether registering your will is worth it for your estate.
Notice of Severance UK: Splitting a Joint TenancySevering a joint tenancy converts co-ownership from joint tenants to tenants in common: how the notice of severance works and how to register the change. · 8 min read
Apply for Probate Online UK: HMCTS Step by StepStep-by-step guide to the HMCTS online probate service: applying for a grant of probate or letters of administration, tracking, and rejection reasons.
Overreaching UK: How Trust Interests Are ClearedOverreaching is the mechanism by which equitable interests in land are swept off the title and onto the proceeds when a purchaser pays capital money to two. · 8 min read
Partial Intestacy UK: When a Will Misses AssetsPartial intestacy arises when a valid will fails to dispose of part of the estate; the surplus passes under the Administration of Estates Act 1925 rules.
Paying Inheritance Tax Before Probate UKYou must pay inheritance tax before you can get probate, but cannot access estate funds without it: the Direct Payment Scheme, instalments and bridging.
Pension Death Benefits and IHT UKPension death benefits have historically sat outside your estate for inheritance tax. Learn how they are taxed, who inherits them, and what changes in 2027.
Personal Representative Duties Timeline UKA practical month-by-month guide to the duties of an executor or administrator in England and Wales, from securing assets on death to final distribution. · 10 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.