Estate Planning Articles
Plain-English articles on wills, estate planning, LPAs and inheritance for England & Wales. For definitions of specific terms, see our estate planning glossary.
Mutual Wills Doctrine UK: Dufour v Pereira, Floating Trusts and Mirror Will Risks
Mutual wills create a binding legal agreement that prevents the survivor changing their will after the first testator dies. Learn how Dufour v Pereira works, what a floating constructive trust is, and why mutual wills differ from mirror wills.
Executor Remuneration UK: Can an Executor Charge for Their Time?
A lay executor cannot charge for their time without a will authority. Learn about professional charging clauses, the Trustee Act 2000 default for trust corporations, the STEP charging clause, and the tax treatment of executor fees in England and Wales.
Intestacy and Cohabiting Same-Sex Partners UK: Rights on Death Without a Will
A cohabiting same-sex partner has no automatic inheritance rights under the intestacy rules in England and Wales. Learn the nil entitlement under the 1975 Act, how to make an Inheritance Act 1975 claim as a cohabitant, and why writing a will is essential.
Administration Pendente Lite UK: Interim Grants During Contested Probate
Administration pendente lite is a limited grant of administration made during contested probate proceedings to preserve estate assets while a dispute is resolved. Learn when it applies, who can apply, what powers it grants, and how it differs from a full grant.
Grant of Representation UK: Probate, Letters of Administration and Limited Grants Explained
A grant of representation is the legal authority to administer a deceased person's estate. Learn the difference between a grant of probate, letters of administration, letters of administration with will annexed, and the limited grants available in England and Wales.
Commorientes Rule UK: Simultaneous Death, Section 184 LPA 1925 and Survivorship Clauses
The commorientes rule in section 184 of the Law of Property Act 1925 presumes that when two people die at the same time, the older died first. Learn how this affects inheritance, why survivorship clauses are essential, and how to protect your estate.
Assent of Property UK: How Personal Representatives Transfer Estate Assets
An assent is the legal document by which a personal representative vests an estate asset — most importantly land — in a beneficiary. Learn how section 36 AEA 1925 works, when form AS1 is needed, and why failing to assent causes title problems.
Will Trusts for Minor Children UK: Protecting Inheritances for Under-18s
Assets left to children under 18 in a will are automatically held on trust. This guide explains bare trusts vs settlements, contingent vs vested legacies, choosing between an 18 and 25 vesting age, and trustees' maintenance and advancement powers.
IHT Gifts Out of Income UK: The Normal Expenditure Out of Income Exemption
Regular gifts from surplus income are immediately exempt from IHT under section 21 IHTA 1984 — no seven-year wait. Learn the three conditions, the surplus income test, record-keeping for form IHT403, and how this exemption compares to PETs and the annual exemption.
Intestacy and Divorce UK: Does a Former Spouse Still Inherit?
Divorce ends a former spouse's entitlement under intestacy — but only from the final order. Separation alone changes nothing. Learn what this means for your estate and why you should make a will immediately after separation.
Personal Representative vs Executor UK: Key Differences Explained
Executors and administrators are both personal representatives, but appointed differently and with distinct authority. This guide covers the distinction, chain of representation, and executor de son tort.
Gift Aid and Legacies UK: What Charities and Donors Need to Know
Gift Aid does not apply to charitable legacies — charities cannot reclaim tax on bequests. But legacies to charity are 100% IHT-exempt and leaving 10% of your estate to charity reduces the IHT rate on the rest to 36%.
UK Wills Law Reform 2026: The Government Missed Its Deadline — What It Means for Your Will
The government missed its 16 May 2026 deadline to respond to the Law Commission Modernising Wills Law report. Your existing will is fully valid. Here is what changed — and what did not.
How to Apply for Probate in England & Wales 2026: Step-by-Step Guide
A complete walkthrough of the probate application process in England and Wales — PA1P vs PA1A forms, HMCTS Online Probate Service, documents required, court fees, and current processing times.
Step-Children and Inheritance UK 2026: Rights, Intestacy & Will Planning
Step-children have no automatic right to inherit under intestacy in England and Wales. This guide explains how to include step-children in your will, the 1975 Act safety net, and the effect of legal adoption.
Grandchildren and Inheritance UK 2026: Intestacy, Wills & IHT Planning
Grandchildren only inherit under intestacy if their parent predeceased the grandparent. Learn how to leave money to grandchildren in a will, the per stirpes rule, trust options, and IHT implications of generation-skipping gifts.
Reading of the Will UK: The Myth and the Reality
There is no formal 'reading of the will' ceremony in English law. Learn how beneficiaries actually find out about a will, what executors must tell them, and their rights to a copy of the will.
Trust Beneficiary Rights UK: What Beneficiaries Can Demand From Trustees
Beneficiaries of UK trusts have important rights: to information, to accounts, to compel proper administration, and potentially to wind up the trust. Full guide to beneficiary rights under English trust law.
Income Tax During Estate Administration UK: Executor's Guide
Executors must deal with income tax during estate administration — filing the deceased's final return, reporting estate income, issuing R185 certificates to beneficiaries. Full HMRC guide for England and Wales.
Disclaiming an Inheritance in the UK: How It Works & Tax Consequences
A plain-English guide to disclaiming an inheritance in England and Wales — when you can disclaim, formal requirements, IHT and CGT consequences, how it differs from a deed of variation, and practical pitfalls to avoid.
IHT400 Form UK: A Complete Guide to the Inheritance Tax Account
Everything you need to know about completing the IHT400 inheritance tax account — when it is required, which schedules apply, how to value the estate, paying IHT in instalments, and dealing with HMRC enquiries.
HMCTS Online Probate Service UK: Full Guide for 2026
A step-by-step walkthrough of the HMCTS Online Probate Service — how to create an account, apply for a grant of probate online, submit the legal statement, track your application, and handle common rejection reasons.
Appointment of New Trustees UK: Trustee Act 1925 Powers Explained
How to appoint new trustees in England and Wales under sections 36 and 41 of the Trustee Act 1925 — who holds the power, what triggers it, vesting declarations, and how testamentary trusts handle trustee succession.
Inheritance Tax Charity Exemption UK: Gifts to Charity in Your Will
Charitable gifts in a will are exempt from inheritance tax under s.23 IHTA 1984. Leaving 10% or more of the net estate to charity reduces IHT from 40% to 36%. Full guide for England and Wales.
The Rule in Strong v Bird UK: Perfecting Imperfect Gifts Through Executorship
The rule in Strong v Bird (1874) perfects an incomplete lifetime gift when the donee becomes executor or administrator of the donor's estate. Learn the requirements, limits, and modern application in probate.
Quick Succession Relief (IHT) UK 2026: How QSR Reduces Tax on Inherited Property
Quick succession relief under s.141 IHTA 1984 reduces IHT on an estate when the same assets were taxed within the previous 5 years. Includes the sliding scale, worked example, and how to claim on IHT416.
Benjamin Order UK: Distributing an Estate When a Beneficiary Is Missing
A Benjamin order allows executors to distribute an estate on the assumption a missing beneficiary is dead, without personal liability. Covers Re Benjamin [1902], when courts grant orders, and missing beneficiary insurance.
Accumulation & Maintenance Trusts UK: Finance Act 2006 Changes & IHT Treatment
Finance Act 2006 abolished the old A&M trust IHT regime. Today's equivalents are trusts for bereaved minors (s.71A) and age 18-to-25 trusts (s.71D). Full guide to what changed, what survived, and how grandparents are affected.
The Forfeiture Rule UK: Can a Killer Inherit Under a Will or Intestacy?
The forfeiture rule bars a killer from inheriting their victim's estate. Full guide to the Forfeiture Act 1982, modified forfeiture, Re K, and how the rule affects wills, intestacy, joint tenancy, and pensions.
Void vs Voidable Will UK: The Legal Difference Explained
A void will is a nullity from the outset; a voidable will stands until a court sets it aside. Understanding the distinction determines how urgently you must act and whether partial invalidity can save the rest of the document.
Constructive Trust & Wills UK: Claiming the Family Home Without a Will
When an unmarried partner dies without a will, a common intention constructive trust may be the only way to secure a share of the family home. Guide to Stack v Dowden, TOLATA claims, and how to protect your partner properly.
What Makes a Will Invalid UK: Grounds for Invalidity Explained
Learn every ground that can make a will invalid in England and Wales — from failed execution under the Wills Act 1837 to lack of capacity, undue influence, fraud, and revocation by marriage.
Powers of Appointment in a Will UK: General, Special and Hybrid
General, special and hybrid powers of appointment explained — who holds them, how they are exercised in a will, IHT treatment, and practical estate planning uses. England & Wales.
Satisfaction and Performance UK Wills: Equitable Doctrines Explained
Satisfaction and performance are equitable doctrines that affect how will gifts interact with lifetime dealings in England and Wales. Full legal guide.
Doctrine of Election in a Will UK: Taking the Benefit and Bearing the Burden
The equitable doctrine of election prevents a beneficiary from taking a will's gift while also keeping property the will purported to give away. Learn when election arises and what happens when a beneficiary elects against the will.
Secret Trusts in a Will UK: Fully Secret vs Half-Secret Trusts
A secret trust allows a testator to provide for a beneficiary without their name appearing on the public probate record. Learn the communication and acceptance rules, the fraud principle, and why secret trusts are high-risk in modern practice.
Precatory Trust in a Will UK: When 'I Wish' Creates a Trust
Words like 'I wish', 'I hope', 'I desire' in a will do not automatically create a trust. Learn when precatory words impose a binding obligation and when they are merely moral, following Re Adams and the Kensington Vestry [1884].
Class Gifts in a Will UK: Construction, Closing Rules and Andrews v Partington
A class gift passes property to a group defined by a shared characteristic — children, grandchildren, nephews. Learn how class gifts are construed, the class-closing rules from Andrews v Partington, and how to draft them correctly.
Foreign Domicile and an English Will: How Domicile Affects UK Succession
Your domicile — not your nationality or residence — determines which country's law governs who inherits your movable assets. Learn how foreign domicile interacts with an English will, the EU Succession Regulation 650/2012, and the renvoi doctrine.
Rectification of a Will UK: Correcting Errors Under the Administration of Justice Act 1982
A court can rectify a will under section 20 of the Administration of Justice Act 1982 if it fails to carry out the testator's intentions due to a clerical error or a failure to understand instructions. Learn when rectification applies and how to apply.
The Ambulatory Nature of a Will UK: A Will Speaks from Death
A will is ambulatory — it speaks from death, not from the date it was made. This means it captures assets acquired after the will was written. Learn how this affects gifts, after-acquired property, and when you should update your will.
The Hotchpot Rule UK: Bringing Advancements Into Account
The 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. Learn how it applies under intestacy and wills in England and Wales.
Abatement of Legacies UK: When an Estate Cannot Pay All Gifts
Abatement occurs when a deceased person's estate is insufficient to pay all legacies in full. Learn the order in which gifts abate, how debts and funeral costs take priority, and how to draft your will to minimise the risk.
Cohabitation Agreement UK: Legal Effect, What to Include, and Why You Also Need a Will
A cohabitation agreement is a private legal contract setting out the financial rights of unmarried partners. Learn what it covers, whether it is enforceable, and why every cohabiting couple also needs a will.
National Will Register UK: How to Register Your Will, Find a Will, and What It Costs
The National Will Register (Certainty) is the UK's largest will registration service. Learn how to register a will, what it costs, how executors search after a death, and how to find a will if no record exists.
Lapse of a Gift in a Will UK: What Happens When a Beneficiary Dies Before the Testator
A gift in a will lapses if the beneficiary dies before the testator. Learn the general lapse rule, the s.33 Wills Act 1837 exception for children, what happens to lapsed gifts, and how to prevent lapse.
Inheritance Tax for Business Owners UK: Planning Beyond Business Property Relief
Business Property Relief reduces IHT on qualifying business assets, but it is not the whole picture. Learn how business owners can use pensions, life insurance, wills, and trusts to minimise their IHT exposure.
Adopted Children and Intestacy UK: Inheritance Rights Explained
Adopted children have the same inheritance rights as biological children under UK intestacy law. Learn how adoption affects intestacy, what happens to rights from the birth family, and why a will matters for adoptive families.
Writing a Will as a UK Expat: Domicile, Foreign Property, and What You Need to Know
UK expatriates face complex will-writing issues: domicile of origin, foreign property, forced heirship rules, and whether a UK will is valid abroad. Learn how to structure your estate plan as a British expat.
Proprietary Estoppel and Wills UK: When a Promise Overrides Your Will
Proprietary estoppel allows a claimant to enforce a broken promise about land or property — even against the terms of a will. Learn how estoppel claims work in English law, the Thorner v Major test, and what this means for estate planning.
What Happens if a Beneficiary Dies After the Testator UK?
If a beneficiary survives the testator but dies before the estate is distributed, their share forms part of their own estate. Learn the survivorship period, lapse rules, and how to draft your will to deal with this situation.
Letters of Administration with Will Annexed UK: When an Executor Cannot Act
When a valid will exists but no executor can act, the court grants letters of administration with will annexed. Learn who can apply, how it differs from a grant of probate, and what powers the administrator has.
Using a Lasting Power of Attorney to Sell Property UK
A registered Property & Financial Affairs LPA authorises an attorney to sell a house or other property in England and Wales. Learn the Land Registry requirements, attorney duties, conflict of interest rules, and what happens when the donor is in a care home.
Living Trust UK: Do They Exist and What Are the UK Alternatives?
Living trusts are a popular US estate planning tool — but they do not exist in English law in the same form. Learn what UK law offers instead, including will trusts, bare trusts, and interest in possession trusts.
Power of Attorney Financial Abuse UK: Signs, Safeguards, and Reporting
Attorney financial abuse under a Lasting Power of Attorney is a serious form of elder abuse. Learn the warning signs, how to report concerns to the OPG, and how the Court of Protection can protect a vulnerable donor.
Inheritance and Bankruptcy UK: What Happens to a Beneficiary's Inheritance?
If a will beneficiary is bankrupt, their inheritance can be claimed by their trustee in bankruptcy. Learn how disclaiming inheritance works, what protective trusts do, and how to protect assets from a beneficiary's creditors.
Ademption of a Gift in a Will UK: What Happens If You Sell or Lose the Gifted Asset?
If you leave a specific asset in your will — a house, car, or jewellery — and then sell or give it away before you die, the gift fails by ademption. Learn how ademption works, when it applies, and how to prevent it.
Will Dispute Costs UK: Who Pays Legal Costs in Contested Probate?
Contesting a will or defending contested probate can cost tens of thousands of pounds. Learn who pays legal costs in will disputes, how the estate-pays rule works, Calderbank offers, and how to fund a will challenge.
Advance Decision to Refuse Treatment UK: Living Wills Explained
An Advance Decision (living will) lets you refuse specific medical treatment in advance if you lose capacity. Learn the legal requirements, how it works alongside an LPA, and how to make one in England and Wales.
Trust for a Disabled Person UK: IHT Benefits and How to Set One Up
A disabled person's trust under section 89 IHTA 1984 provides significant IHT and CGT advantages when leaving assets to a disabled beneficiary. Learn the qualifying conditions, tax treatment, and how to include one in your will.
Pension Death Benefits and IHT UK 2026: What Happens to Your Pension?
Pension death benefits have historically been outside your estate for IHT. Learn how the April 2027 changes affect pension IHT, how nominations work, and how to plan your pension alongside your will.
Joint Tenancy and Right of Survivorship UK: What It Means for Your Estate
Joint tenancy means property passes automatically to the surviving owner — bypassing your will. Learn the difference between joint tenants and tenants in common, how to sever a joint tenancy, and the IHT implications.
Family Investment Companies UK: IHT Planning, Income Shifting and Risks
A Family Investment Company (FIC) can reduce inheritance tax, shift income to lower-rate taxpayers, and retain control during your lifetime. Learn how FICs work, the tax treatment, and the risks in 2026.
What Happens If You Die With No Family and No Will in England?
If you die intestate with no surviving relatives in England and Wales, your estate passes to the Crown as bona vacantia. Learn the intestacy order, distant relatives who can inherit, and how to prevent it with a will.
Trustee Duties and Powers UK: What the Trustee Act 2000 Requires
Trustees in England and Wales must comply with the Trustee Act 2000. Learn about the duty of care, investment duties, power to delegate, duty to account, and how to avoid personal liability as a trustee.
Stamp Duty on Inherited Property UK: Do You Pay SDLT?
Inheriting property in England does not usually trigger Stamp Duty Land Tax — but there are exceptions. Learn when SDLT applies, what reliefs are available, and how the higher rates for additional dwellings work.
Probate Fees and Costs UK 2026: What You Will Pay
Understand the full cost of probate in England and Wales in 2026 — HMCTS application fees, solicitor fees, estate agent fees, and how to reduce the cost of estate administration.
Contesting a Will: Undue Influence and Testamentary Capacity UK
Learn the legal grounds for contesting a will in England and Wales — undue influence, lack of testamentary capacity, suspicious circumstances, and the golden rule for solicitors.
Gift with Reservation of Benefit: IHT Rules and How to Avoid Them
Giving away assets but continuing to benefit from them triggers Gift with Reservation rules and keeps them in your IHT estate. Learn the rules, the Pre-Owned Assets Tax, and legitimate alternatives.
Types of Lasting Power of Attorney UK: Property & Financial vs Health & Welfare
There are two types of Lasting Power of Attorney in England and Wales — Property & Financial Affairs and Health & Welfare. Learn the differences, when each can be used, and why you need both.
Inheritance Act 1975 Claims UK: Who Can Challenge a Will?
The Inheritance (Provision for Family and Dependants) Act 1975 allows family members and dependants to challenge a will or intestacy. Learn who can claim, the test applied, and how to protect your estate.
Statutory Legacy on Intestacy UK 2024: What a Surviving Spouse Inherits
When someone dies without a will in England and Wales, the surviving spouse receives a statutory legacy of £322,000. Understand how intestacy rules divide the estate and what you can do to protect your family.
Deeds of Variation UK: Redirect an Inheritance and Save IHT
A deed of variation lets beneficiaries redirect an inheritance within two years of death for IHT and CGT purposes. Learn the rules, requirements, and tax treatment in England and Wales.
Executor Personal Liability: The Devastavit Doctrine Explained
UK executors can be held personally liable for wrongful distribution, HMRC debts, and devastavit. Learn how to protect yourself when administering an estate.
Codicil vs New Will: Which Should You Choose?
Unsure whether to add a codicil or write a new will in the UK? We explain when each option is appropriate, the risks of conflicting documents, and how to decide.
LPA Registration Delays UK 2026: What to Do While You Wait
OPG registration times for Lasting Power of Attorney are running at 20+ weeks in 2026. Learn what you can and cannot do while your LPA is pending, and how to manage.
Cohabiting Couples Property Rights UK 2026: Constructive Trust, TOLATA and What You Can Do
Property rights for cohabiting couples in England and Wales — how constructive and resulting trusts work, TOLATA 1996 court claims, what cohabitees can prove without a will, and how to protect your position.
Business Property Relief on Shares UK 2026: AIM, Unquoted Shares and the £1m Cap
How Business Property Relief works on AIM shares and unquoted company shares — the 2-year holding rule, the April 2026 £1m cap, qualifying conditions, and IHT planning for share portfolios.
Agricultural Property Relief on a Farmhouse UK 2026: The Character Appropriate Test
When a farmhouse qualifies for APR — the character appropriate test, HMRC's working-farmer approach, key cases (Antrobus, Arnander, Hanson), and the April 2026 £1m cap.
Discretionary Trust Periodic Charge UK 2026: 10-Year IHT Charge Calculation Guide
How to calculate the 10-year anniversary charge on a discretionary trust — the relevant property regime, effective rate, actual rate, exit charges, and HMRC reporting via IHT100.
Intestate Administration Order UK 2026: Court-Appointed Administrator When No One Applies
What happens when an intestate estate has no eligible administrator — NCPR Rule 22 priority order, s.116 SCA 1981 court powers, bona vacantia, Treasury Solicitor, and creditor applications.
Transferable Nil-Rate Band UK 2026: How to Claim a Deceased Spouse's IHT Allowance
How to claim the unused nil-rate band of a deceased spouse or civil partner — the IHT402 form, the calculation, time limits, evidence required, and worked examples.
Trust and Estate Tax Return UK 2026: SA900 Guide for Executors and Trustees
When a trust or estate needs to file an SA900 tax return, who is responsible, how to register with HMRC, deadlines, penalties, and the income and CGT rules.
Letters of Administration UK 2026: How to Apply When There Is No Executor
Who can apply for letters of administration in England and Wales, the priority order, how to complete PA1A, when an administrator CTA is needed, and how long the process takes.
Mental Capacity and Wills UK 2026: The Testamentary Capacity Test Explained
What testamentary capacity means in England and Wales, the four-part Banks v Goodfellow test, how dementia affects will-making, the Golden Rule, and how to protect a will against a capacity challenge.
Probate Timeline UK 2026: How Long Does Each Stage Take?
Stage-by-stage probate timeline for England and Wales in 2026 — from death registration to final distribution, with current HMCTS processing times and the main causes of delay.
Inheritance Tax Planning UK 2026: 12 Legal Ways to Reduce Your IHT Bill
Practical IHT planning strategies for England and Wales — gifting, trusts, pensions, business relief, charity, and the April 2027 pension deadline — with worked examples and the rules for each.
Protective Property Trust UK: How It Works and When to Use One (2026)
How a protective property trust works in a will, what it achieves, its limits around care home fees, and how it compares to a nil-rate band discretionary trust.
Executor Powers UK: What an Executor Can and Cannot Do (2026)
The full scope of an executor's powers in England and Wales — what they can do unilaterally, what needs beneficiary consent, and what only the court can authorise.
Inheritance Tax Calculator UK 2026: How to Work Out Your IHT Bill
Step-by-step guide to calculating an inheritance tax bill in England and Wales — gross estate, deductions, nil-rate band, residence nil-rate band, gifts within seven years, and the IHT400 process.
Intestacy Rules Scotland vs England: Key Differences Explained (2026)
How Scottish intestacy under the Succession (Scotland) Act 1964 differs from England and Wales — prior rights, legal rights (duthchas / legitim), cohabitee court claims, and why a will is essential in both jurisdictions.
Inheriting the Family Home UK: What Happens When Multiple Beneficiaries Inherit (2026)
Options for co-beneficiaries who inherit a family property in England and Wales — sell, buy out, or rent — CGT and SDLT implications of each, TOLATA s.14 sale orders when beneficiaries cannot agree, and IHT instalment payments.
Lost Will Probate UK: What to Do If You Cannot Find the Original (2026)
What happens when the original will cannot be found after death in England and Wales — the presumption of revocation, how to apply for probate on secondary evidence, the Certainty Will Register search, and when intestacy becomes unavoidable.
Where to Store a Will UK: Solicitor, Safe and Will Register (2026)
The safest places to store a will in England and Wales, how to find a will held by a solicitor, the National Will Register (Certainty), depositing at the Probate Registry, and what to do if a will cannot be found after death.
Is a Codicil Valid UK? When to Use One vs Making a New Will (2026)
The formal requirements for a valid codicil under the Wills Act 1837, what a codicil can and cannot do, when to use a codicil rather than rewriting your will, and how to draft one correctly.
Inheritance Tax Reliefs UK 2026: Every Exemption and Relief Explained
Every IHT relief and exemption available in 2026 — nil-rate band, residence nil-rate band, spouse exemption, charitable giving, Business Property Relief, Agricultural Property Relief, taper relief, annual gifts, and normal expenditure out of income — with thresholds and conditions.
Survivorship Deed UK: Converting Joint Tenancy to Tenants in Common (2026)
What a survivorship deed does, how to serve a notice of severance, register the change at Land Registry using Form RX1, and why couples use tenants in common ownership for inheritance tax and estate planning.
LPA Certificate Provider UK: Who Can Sign and What They Certify (2026)
Who can act as a certificate provider on a lasting power of attorney, who is disqualified under the MCA 2005 regulations, and what the certificate provider must confirm before signing Part B of the LPA form.
Executor Renunciation Form UK (PA15): How to Renounce Probate (2026)
How to complete the PA15 executor renunciation form, what intermeddling means and why it bars renunciation, the difference between renunciation and power reserved, and what happens to the estate when an executor steps down.
What Happens to Shares When Someone Dies UK (2026): Valuation, Probate and Transfer
How to value quoted shares using the quarter-up rule, notify registrars, obtain probate, transfer holdings to beneficiaries, claim the ISA Additional Permitted Subscription, and apply Business Property Relief on AIM shares.
How to Check the LPA Register UK | OPG Search Tool 2026
Search the OPG register to verify whether a lasting power of attorney is registered and valid. Step-by-step guide for banks, care homes, solicitors and family members, including what to do when no LPA exists.
Deed of Disclaimer UK: How to Disclaim an Inheritance (2026)
A deed of disclaimer lets a beneficiary refuse an inheritance before accepting it. Learn the two-year IHT deadline under s93 IHTA 1984, CGT treatment under s62(6) TCGA 1992, and how a disclaimer differs from a deed of variation.
Insolvent Estate UK (2026): What Happens When an Estate Cannot Pay Its Debts
An insolvent estate is one where debts exceed assets. Learn the strict order creditors must be paid, whether family members inherit the debts, and how executors can protect themselves from personal liability.
Inheriting a House in the UK: Tax, Probate and Your Options Explained (2026)
When you inherit a house in England and Wales you need to understand IHT, probate, CGT on any future sale, what happens to the mortgage, and whether to keep, sell, or rent — a complete plain-English guide.
Living Will (Advance Decision) UK 2026: How to Make One and What It Covers
A living will — formally an Advance Decision to Refuse Treatment — is legally binding under the Mental Capacity Act 2005. Learn how to make one, what it can and cannot do, and how it differs from a Health and Welfare LPA.
Disabled Person's Trust in a Will UK (2026): Protecting a Vulnerable Beneficiary
A disabled person's trust lets you leave assets to a disabled loved one without affecting their means-tested benefits, with favourable IHT and CGT treatment. Learn the 97% rule, trustee selection, and how to qualify.
Court of Protection Deputyship UK (2026): What It Is and How to Apply
If a person loses mental capacity without an LPA in place, a Court of Protection deputyship is the only way to manage their finances. Learn how to apply, the timeline, the costs, and how it compares to an LPA.
Valuing an Estate for Probate UK (2026): What to Include and How to Do It
Before applying for probate, executors must value the deceased's estate at date of death. What assets to include, how to value a house, which HMRC form applies in 2026 (IHT400 vs PA1P), and how to avoid HMRC penalties.
What Is a Life Tenant UK (2026): Rights, Powers and Duties Under a Life Interest Trust
A life tenant holds an interest in possession — entitled to income or occupation of trust property during their lifetime, but not to the capital. Learn rights, duties, and how IHT, income tax, and CGT apply.
Grant of Administration with Will Annexed UK (2026): What Is Letters of Administration CTA?
When a valid will exists but no executor can act — because they have died, renounced, or lack capacity — a grant of administration with will annexed (CTA) fills the gap. Who can apply and how it works.
Capital Gains Tax on Inherited Property UK (2026): What Beneficiaries Need to Know
Inheriting property is not a CGT event — but selling it later for more than the probate value triggers CGT. Learn the rates (18%/24%), probate value uplift, the 60-day reporting rule, and private residence relief.
Proprietary Estoppel UK (2026): Inheritance Claims Based on Promises About Property
Proprietary estoppel allows a person to claim an interest in property based on a promise made by the owner — even without a will or formal document. Learn how proprietary estoppel works, what you must prove, and how courts remedy it in England and Wales.
Per Stirpes UK (2026): What It Means and How It Works in a Will
Per stirpes is a method of distributing an estate so that if a beneficiary dies before the testator, their share passes to their own children. Learn how per stirpes works, how it differs from per capita, and how to include it correctly in a will.
Removing an Executor UK (2026): How Beneficiaries Can Apply to Remove or Replace an Executor
In England and Wales, an executor can be removed or replaced by the court under s50 Administration of Justice Act 1985. Learn the grounds, the process, and how to apply as a beneficiary.
Donatio Mortis Causa UK (2026): Deathbed Gifts and How They Work in England and Wales
A donatio mortis causa is a conditional gift made in contemplation of death — it passes to the recipient automatically on death without needing probate or a will. Learn the three strict requirements, how it differs from a lifetime gift, and the risks involved.
Cy-Pres Doctrine UK (2026): What Happens When a Charitable Gift in a Will Fails
When a charity named in a will no longer exists or cannot be identified, the cy-pres doctrine allows the court or Charity Commission to redirect the gift to a similar charitable purpose rather than letting it fail.
Chain of Representation UK (2026): What Happens When an Executor Dies Before Completing Administration
The chain of representation (s7 Administration of Estates Act 1925) allows the executor of a deceased executor to step into their role and complete the original estate administration. Learn when the chain applies, when it breaks, and what happens next.
Personal Chattels UK (2026): What Happens to Household Contents and Belongings When Someone Dies
Personal chattels — furniture, jewellery, vehicles, and household goods — pass under the will or intestacy rules in England and Wales. Learn the legal definition, how disputes arise, and how to specify who receives what.
Revocation of Will by Marriage UK (2026): How Marriage Voids Your Will and How to Protect It
Getting married or forming a civil partnership in England and Wales automatically revokes any existing will — unless the will was made 'in expectation of marriage' to a specific person. Learn how this rule works, the exceptions, and how to protect your estate.
Assent in Probate UK (2026): How Property Passes from Executor to Beneficiary
An assent is the document that transfers property from a deceased person's estate to the beneficiary. For land, an assent must be in writing. Learn how assents work, when they are needed, and the process for registered and unregistered land in England and Wales.
Bona Vacantia UK (2026): What Happens When There Is No Will and No Relatives
If someone dies without a will and has no qualifying relatives under the intestacy rules, their estate passes to the Crown as bona vacantia. Learn who receives it, how creditors claim, and how to prevent it.
Funeral Expenses and the Estate UK (2026): Who Pays and What Is Recoverable
Funeral expenses are a first charge on the estate in England and Wales — they must be paid before beneficiaries receive anything. Learn what expenses are recoverable, who can authorise them, and what happens when the estate cannot cover the cost.
Specific Legacy UK (2026): Types of Legacy in a Will and What Happens When They Fail
A legacy in a will can be specific, general, demonstrative, or residuary. Each type has different rules on ademption, abatement, and what happens if the asset no longer exists. Full guide for England and Wales.
ISA and Inheritance Tax UK (2026): Are ISAs Subject to IHT When You Die?
ISAs are exempt from income tax and CGT but are NOT exempt from inheritance tax. Learn how ISAs are treated in the estate on death, the AIM ISA with business property relief, the spousal ISA allowance, and how to plan ahead.
LPA and Bank Accounts UK (2026): How Attorneys Access Finances
A Property and Financial Affairs LPA allows an attorney to manage bank accounts, pay bills, and handle finances on behalf of someone who has lost mental capacity. Learn what banks require, how to register, and what attorneys can and cannot do.
Life Insurance and Inheritance Tax UK (2026): Is Your Policy in Your Estate?
Life insurance payouts can be subject to inheritance tax if the policy is not written in trust. Learn when life insurance is in your estate, how to keep it out, and the IHT treatment of death in service, joint policies, and second-death policies.
Normal Expenditure Out of Income UK (2026): The Unlimited IHT Gift Exemption
The normal expenditure out of income exemption allows unlimited IHT-free gifting from surplus income. Learn the three conditions, how to document gifts, HMRC form IHT403, and common pitfalls.
Trust Registration Service UK (2026): Which Trusts Must Register with HMRC
Since September 2022, most express trusts must register with HMRC's Trust Registration Service — including will trusts active beyond two years. Learn which trusts must register, the deadline, how to register, and the penalties.
Transferable Nil Rate Band UK (2026): How Spouses Pass Unused IHT Allowance
Married couples and civil partners can transfer unused nil rate band to the surviving spouse, potentially doubling the IHT threshold to £650,000 — or £1 million with the residence nil rate band.
Enduring Power of Attorney UK (2026): Are Old EPAs Still Valid?
Enduring Powers of Attorney were replaced by LPAs in 2007 but old registered EPAs remain valid. Learn whether your EPA still works, how it differs from an LPA, and what to do if your EPA was never registered.
Statutory Will UK (2026): When the Court of Protection Makes a Will
If a person lacks mental capacity to make or change their will, the Court of Protection can authorise a statutory will on their behalf. Learn when a statutory will is needed, how to apply, the costs, and who benefits.
LPA and the Mental Capacity Act UK (2026): Capacity, Best Interests and Attorney Powers
The Mental Capacity Act 2005 governs when and how a Lasting Power of Attorney can be used in England and Wales. Learn the capacity test, the five principles, best interests decisions, and the limits on attorney authority.
Business Succession Planning UK (2026): What Happens to Your Business When You Die
What happens to a sole trader, partnership, or limited company when the owner dies — and how to plan for business succession in England and Wales. LPA, shareholder agreements, BPR, and key person insurance.
Renouncing an Inheritance UK (2026): How to Disclaim a Gift or Legacy
You can refuse to accept an inheritance in England and Wales using a deed of disclaimer. Learn when and why to disclaim, how to do it, the IHT consequences, and what happens to the asset you refuse.
Probate House Sale UK (2026): How to Sell a Property During Probate
Selling a house during probate in England and Wales requires a Grant of Probate before completion. Learn the process, timeline, executor powers, CGT implications, and how to handle a sale before the Grant arrives.
Severance of Joint Tenancy UK (2026): How to Convert to Tenants in Common
Severing a joint tenancy converts co-ownership from automatic survivorship to separate shares — letting each owner control their share via their will. Learn how to sever, what documents you need, and when to do it.
Will Writing Checklist UK (2026): Everything You Need Before You Start
A complete will writing checklist for England and Wales. Gather your estate details, choose executors and guardians, decide your wishes, and meet the legal formalities — step by step.
Pension Inheritance Tax 2027 UK: What Changes & How to Plan Now
From April 2027, unused pension pots will be included in your estate for inheritance tax. Learn what changes, who is affected, how much extra IHT you may owe, and what to do before the deadline.
What Is a Will Trust UK (2026)? Types, Uses & When You Need One
A will trust is a trust created within a will that takes effect on death. Learn the main types — discretionary, life interest, bereaved minor, bare trust — when you need one and how each type works.
Probate Registry UK (2026): What It Is, Where to Apply & How Long It Takes
The Probate Registry is the court office that issues Grants of Probate and Letters of Administration in England and Wales. Learn how to apply, what documents you need, fees, and current processing times.
Gifting Property to Children UK (2026): CGT, IHT, GROB & Legal Steps
Gifting your home or investment property to your children has major tax consequences — CGT on the gift, IHT if you die within 7 years, and the GROB trap if you continue living there. Full guide for England and Wales.
Power of Attorney and Dementia UK (2026): LPA, Capacity & Court of Protection
A Lasting Power of Attorney must be made before dementia removes mental capacity. Once capacity is lost it is too late to make an LPA. Learn the options, the deputyship process, and what to do now.
Inheritance Tax Annual Exemption UK (2026): Gifting £3,000 a Year Tax-Free
The inheritance tax annual exemption lets you give away £3,000 each tax year completely free of IHT. Learn how to use it, combine it with other exemptions, and carry it forward — with a worked example.
Tenants in Common: What Happens on Death UK (2026) | WillSafe
When a tenant in common dies, their share does NOT pass automatically to the other owner — it passes under their will or the intestacy rules. Learn what happens, how to deal with the property, and how to plan ahead.
Intestacy Cohabiting Partner UK (2026): What Happens If You Die Without a Will?
Cohabiting partners have no automatic inheritance rights under UK intestacy rules. If you die without a will, your partner gets nothing — your estate goes to relatives. Learn the risks and how to protect your partner.
Family Provision Claim UK (2026): Inheritance Act 1975 Explained
A family provision claim lets certain people apply to court for reasonable financial provision from a deceased's estate. Learn who can claim, the court's approach, the 6-month time limit, and how to reduce the risk of a claim.
Nil Rate Band Discretionary Trust UK (2026): How It Works & Is It Still Worth It?
A nil rate band discretionary trust lets couples shelter up to £325,000 from inheritance tax on the first death. Learn how NRB trusts work, whether they still make sense after transferable NRB, and when to use one.
Writing a Will When Ill UK (2026): Terminal Illness, Urgency & Mental Capacity
How to make a valid will when you are ill in England and Wales: the testamentary capacity test, deathbed wills, the urgency procedure, who can help, and what happens if capacity is in doubt.
The Executor's Year UK (2026): How Long Do Executors Have to Settle an Estate?
The executor's year is the 12-month period after which beneficiaries can compel distribution. Learn the legal basis, key HMRC deadlines within the year, and what happens when administration takes longer.
Assets That Don't Need Probate UK (2026) | What Passes Outside the Estate
Which assets pass outside probate in England and Wales: jointly owned property, life insurance in trust, pension death benefits, small accounts, and nominated assets — and how to structure your estate to minimise probate delays.
Foreign Property in a Will UK (2026): Overseas Assets, IHT & Two-Will Strategy
How to deal with overseas property and foreign assets in an English will: which country's law applies, double taxation treaties, the two-will strategy, IHT on worldwide assets, and domicile rules.
Handwritten Will UK (2026): Is a Holograph Will Legal in England & Wales?
Can you write a will by hand in England and Wales? The legal requirements, why a handwritten will is no more valid than typed, witness rules, common mistakes, and how to make your handwritten will legally watertight.
Deed of Gift UK (2026): How to Gift Property or Assets & Avoid IHT Traps
What a deed of gift is in England and Wales, when you need one, the gift with reservation of benefit rules that can undo the IHT saving, stamp duty implications, and safer alternatives.
How to Find a Will After Someone Dies UK (2026) | Probate Search Guide
How to find a will after someone dies in England and Wales: searching the home, contacting solicitors, using the Probate Registry standing search, the National Will Register, and what happens if no will is found.
Probate Fees UK 2026 | How Much Does Probate Cost?
Probate fees in England and Wales in 2026: the £300 HMCTS application fee, professional executor/solicitor costs (1–4% of the estate), IHT payment requirements, and how to reduce the total cost.
How to Revoke a Will in the UK (2026) | Cancel, Destroy or Replace
How to revoke a will in England and Wales: the four legal methods (destruction, declaration, new will, marriage), what automatically revokes a will, and common mistakes that leave old wills in force.
Estate Administration UK (2026): Complete Step-by-Step Guide for Executors
The complete process of collecting assets, paying debts and taxes, and distributing to beneficiaries — a step-by-step executor guide covering probate, HMRC forms, debt priority order, timeline, and personal liability protection.
Taper Relief Inheritance Tax UK (2026): The 7-Year Rule Reduction Table Explained
Taper relief reduces IHT on gifts made 3–7 years before death — from 32% down to 8%. Full 2026 guide: the reduction table, worked examples, the nil rate band interaction, and the common misconception that costs estates thousands.
Grant of Probate UK (2026): What It Is, How to Get It & How Long It Takes
A grant of probate is the court document that gives executors authority to deal with a deceased's estate. When you need it, how to apply online, the £300 court fee, current 8–16 week timeline, and how it differs from letters of administration.
What Is a Trustee? UK Guide (2026): Duties, Powers & How to Choose One
A trustee manages assets held in a trust for beneficiaries. Learn what a trustee does, their legal duties under the Trustee Act 2000, personal liability, how to appoint one in a will, and when to use a professional trustee.
Joint Property and Inheritance Tax UK (2026): IHT on Jointly Owned Homes
How inheritance tax applies to jointly owned property — joint tenants vs tenants in common, the survivorship rule, minority discounts, and IHT planning for couples and co-owners in England & Wales.
Leaving a Charitable Legacy in Your Will UK (2026): The 10% IHT Rule
Charitable gifts in a will are fully IHT-exempt. Leave 10% of your net estate to charity and the IHT rate on the rest drops from 40% to 36%. Full 2026 guide on wording, qualifying charities, and the fixed sum vs percentage choice.
Inheritance Tax on Savings UK (2026): Cash, Bank Accounts & Investments
Cash savings, ISAs, and investment portfolios are all subject to inheritance tax — there is no ISA exemption for IHT. Full 2026 guide: how savings are valued, the APS for surviving spouses, Premium Bonds, and strategies to reduce IHT on liquid assets.
What Does an Executor Do First UK (2026): The First 8 Steps After Someone Dies
The first executor steps after a death are time-sensitive. Full 2026 guide: registering the death, Tell Us Once, finding the will, securing assets, notifying institutions, and applying for probate — in the right order.
Expression of Wishes Pension UK (2026): Nomination Form, Why It Matters & Common Mistakes
Your pension does not pass through your will — it goes to whoever you nominated on the expression of wishes form. Full 2026 guide: how to complete the form, IHT treatment before and after April 2027, and why forgetting to update after divorce costs families thousands.
Domicile and Inheritance UK (2026): How Domicile Affects Your Will, IHT & Intestacy
Your domicile — not your nationality or residence — determines which country's law governs your estate and whether you pay full UK IHT on worldwide assets. Full 2026 guide: domicile of origin, deemed domicile, foreign assets, and whether you need two wills.
Trust for Bereaved Minor UK (2026): IHT Advantages, Age 18 Rule & How to Set One Up in a Will
A trust for a bereaved minor (TBM) holds a child's inheritance from a deceased parent free of IHT periodic charges until age 18. Full 2026 guide: the four qualifying conditions, comparison with 18-to-25 trusts and discretionary trusts, and combined structures for blended families.
Reasonable Financial Provision UK (2026): Inheritance Act Claims & Who Qualifies
The Inheritance Act 1975 allows close family members and dependants to claim financial provision from an estate even when excluded by a will. Full 2026 guide: who can claim, the maintenance and spousal standards, the 6-month time limit, and how to reduce the risk.
Executor Liability UK (2026): When Executors Are Personally Liable & How to Protect Yourself
An executor who makes a mistake can be personally liable for losses to the estate. Full 2026 guide: devastavit, distributing before settling debts, missing creditors, HMRC deadlines, and how to limit your personal exposure.
Excepted Estates UK (2026): When You Don't Need the Full IHT400 Form
Most estates qualify as excepted estates and do not need the full IHT400 form. Full 2026 guide: the three categories, the January 2022 rule changes that abolished IHT205, and what executors need to do instead.
Caveat Probate UK (2026): How to Stop a Grant of Probate, PA8 Form & What Happens Next
A probate caveat (form PA8, £3) temporarily prevents a Grant of Probate being issued. Full 2026 guide: who can enter a caveat, how to file, warning off, standing searches, and when a caveat is appropriate.
Pecuniary Legacy UK (2026): What It Is, Types of Legacy, Abatement & How to Draft One
A pecuniary legacy is a fixed cash gift in a will. Full 2026 guide: general vs specific vs residuary legacies, abatement when the estate runs short, ademption of specific gifts, inflation risk, and how to draft a legacy correctly.
Inheritance Tax Spouse Exemption UK (2026): Unlimited Relief, Non-Dom Cap & Transferable Nil-Rate Band
Assets left to a UK-domiciled spouse or civil partner are fully exempt from inheritance tax — no limit. Full 2026 guide: how the spouse exemption works, the non-dom spouse cap, transferable nil-rate band and RNRB, and when the exemption does not apply.
Who Can Witness a Will in the UK? (2026) — Rules & Restrictions
Two independent adult witnesses must sign your will in your presence for it to be valid. Find out exactly who qualifies, who is disqualified, and the one mistake that voids a beneficiary's inheritance.
Life Interest Trust Will UK (2026): How It Works, Care Home Fees & When You Need One
A life interest trust in a will lets a surviving spouse stay in the family home while ring-fencing your share for your children. Full guide — how it works, care home fee protection, second marriage, IHT, RNRB, and when it is better than a simple mirror will.
Executor Renouncing Probate UK (2026): What Happens If Your Executor Can't or Won't Act?
An executor named in a will is not obliged to act. They can renounce using HMCTS form PA15 — provided they have not intermeddled. Full 2026 guide: renunciation vs power reserved, intermeddling, Letters of Administration with Will Annexed, and how to prevent executor problems.
Statutory Legacy UK (2026): The £322,000 Spouse Entitlement Under Intestacy Rules
The statutory legacy is £322,000 from 7 April 2026 — the fixed sum a surviving spouse receives first from an intestate estate when the deceased also has children. Full guide: how the formula works, the forced property sale risk, and why cohabiting partners receive nothing.
What Happens If a Beneficiary Dies Before You UK (2026): Lapse of Gifts & How to Prevent It
If a beneficiary dies before you, their gift lapses and falls into residue. The s33 Wills Act exception saves gifts to children who leave their own children. Full 2026 guide: lapse, class gifts, substitute beneficiaries, and reviewing your will for lapse risks.
Survivorship Clause in a Will UK (2026): What It Does, the Commorientes Rule & the IHT Trap
A survivorship clause requires a beneficiary to survive you by 30 days before inheriting. It prevents double probate — but contains a hidden IHT trap when spouses die simultaneously. Full 2026 guide: the commorientes rule, the IHT trap, and the carve-out clause that fixes it.
Equity Release and Inheritance Tax UK (2026): How It Reduces Your Estate & IHT Implications
A lifetime mortgage reduces your estate value and can lower your IHT bill — but also reduces your beneficiaries' inheritance. Full 2026 guide: how equity release affects IHT, gifting the funds with the 7-year rule, the no-negative-equity guarantee, and updating your will.
Undue Influence and Wills UK (2026): How to Prove It, Challenge a Will & Time Limits
Undue influence occurs when someone coerces a testator into making a will against their true wishes. Full 2026 guide: the legal test (coercion, not just persuasion), evidence required, how to lodge a caveat, the burden of proof, and what happens if you succeed.
Mutual Wills UK (2026): What They Are, Why They Are Dangerous & What to Use Instead
Mutual wills are legally binding agreements not to change your will after your spouse dies — not the same as mirror wills. Full 2026 guide: how mutual wills work, why courts enforce them with constructive trusts, the risks, and safer alternatives.
Property Protection Trust UK (2026): How It Works, Care Home Fees & Is It Right for You?
A property protection trust ringfences your share of the family home in a will trust on death — protecting it from a surviving partner's remarriage, new dependants, and (partially) care home fee assessment. Full 2026 guide with tenants in common explained.
Inheritance Tax Gifts UK (2026): Annual Allowance, All Exemptions & the 7-Year Rule
There are 7 separate IHT gift exemptions in the UK. The annual allowance is £3,000 per year — but regular income gifts, wedding gifts, and spouse transfers are unlimited. Full 2026 guide: all exemptions, PETs, taper relief, and record-keeping.
Stepchildren and Inheritance UK (2026): No Automatic Rights, Intestacy Rules & How to Protect Them
Stepchildren have no automatic inheritance rights in the UK. Under intestacy rules they receive nothing. Full 2026 guide: how to include stepchildren in your will, the Inheritance Act 1975 claim route, blended family planning, and the RNRB rules.
Putting Your House in Trust UK (2026): Does It Avoid Inheritance Tax? The Reservation of Benefit Trap
Transferring your home into a trust while you still live in it does NOT remove it from your estate for IHT. Full 2026 guide: the reservation of benefit rule, lifetime vs will trusts, 10-year charges, care home fees, and when property trusts genuinely help.
Nil Rate Band UK (2026): The £325,000 IHT Threshold, RNRB & How to Double Your Allowance
The nil rate band is £325,000, frozen until April 2030. With the Residence Nil Rate Band, an individual can pass £500,000 tax-free — and married couples up to £1m. Full 2026 guide: how the NRB works, transferring it between spouses, and how to make the most of both allowances.
Making a Will with Children UK (2026): Guardians, Trusts & Protecting Your Children's Future
If you have children under 18, your will must appoint a guardian and set up a trust to manage their inheritance. Full 2026 guide: how to choose a guardian, how trusts for minors work, what age children can inherit, and the 5 most important provisions every parent needs.
Agricultural Property Relief UK (2026): The £1m Cap, Who Qualifies & Farming Succession
APR reduces inheritance tax on qualifying farm land and buildings — but the April 2026 reforms cap relief at £1m combined with BPR. Full guide: what qualifies, the 2-year and 7-year occupation tests, how the new cap works, and farm succession strategies.
When Should You Update Your Will UK? 9 Life Events That Trigger a Review
Most wills become dangerously outdated within five years. Marriage, divorce, a new child, or a major asset change all affect how your estate is distributed. This guide covers 9 life events that require a will review and when to write a new will vs add a codicil.
Letter of Wishes UK (2026): What It Is, What to Include & How It Works With Your Will
A letter of wishes is a private, non-binding document that guides executors and trustees on how you want your estate handled. Full 2026 guide: what to include, how it works with discretionary trusts and pension nominations, and why it stays private when your will does not.
Divorce and Your Will UK (2026): What Happens to Your Will When You Get Divorced?
Divorce cancels gifts to an ex-spouse in your will — but does not revoke the whole will. Separation has no effect at all. Remarriage revokes everything. Full 2026 guide: what changes automatically, what you must update yourself, and when to make a new will.
Deed of Variation UK (2026): How to Change a Will After Death & the Tax Write-Back Rules
A Deed of Variation lets beneficiaries redirect an inheritance after someone has died — and HMRC treats the change as if the deceased made it. Full 2026 guide: the 2-year deadline, who must sign, IHT and CGT write-back, and fixing intestacy.
Business Property Relief UK (2026): The £1m Cap, Who Qualifies & What's Changed
From April 2026, BPR is capped at £1m combined with APR — above that, only 50% relief applies. Full 2026 guide: qualifying assets, the two-year rule, AIM share changes, and will planning for business owners.
Care Home Fees and Property UK (2026): Can the Council Take Your House?
The council cannot seize your house — but your property is included in the means test for care fees if you move into residential care and no qualifying relative remains. Full 2026 guide: means testing, the £23,250 threshold, deprivation of assets, and Deferred Payment Agreements.
What Happens to Your Pension When You Die UK (2026): Death Benefits, Tax & the April 2027 IHT Change
Pensions bypass your will — they go to the beneficiaries you nominate. Until April 2027 they are IHT-free; from April 2027 unused pots will be counted for IHT. Full 2026 guide: expression of wish forms, death benefit tax, DC vs DB pensions, and the 2027 planning window.
Testamentary Capacity UK: What It Is, the Banks v Goodfellow Test & How to Protect Your Will
Testamentary capacity is the mental ability to make a valid will. Full guide: the four-part Banks v Goodfellow test (1870), the Golden Rule, dementia and wills, and the steps that protect your will from challenge.
Digital Assets & Wills UK (2026): Cryptocurrency, Online Accounts & What Happens When You Die
Cryptocurrency and digital assets can be lost forever if not planned for in your will. Full 2026 guide: what counts as a digital asset, how to include crypto in your estate plan, what executors need, and the secure way to pass on access.
Intestacy Rules UK (2026): Who Inherits When There Is No Will?
Dying without a will in England and Wales? The intestacy rules distribute your estate in a fixed order — cohabiting partners inherit nothing. Full 2026 guide: the £322,000 statutory legacy, spouse vs children, and the full priority order.
How to Apply for Probate UK (2026): Step-by-Step Guide, Costs & Processing Times
Applying for a Grant of Probate in England and Wales costs £300 and takes as little as 2 weeks online. Full 2026 guide: who can apply, what you need, IHT forms, online vs paper, and what to do once the grant arrives.
Mirror Wills UK (2026): What They Are, Risks for Couples & When You Need a Trust Instead
Mirror wills are the most popular arrangement for couples — but the mirroring is not legally binding after the first death. Full 2026 guide: how they work, 5 key risks, joint wills vs mirror wills, and when a life interest trust offers better protection.
Health and Welfare LPA UK (2026): What It Covers, How It Works & How to Set One Up
A Health and Welfare LPA lets your attorney make medical and care decisions — including life-sustaining treatment — when you lack mental capacity. Full 2026 guide: what it covers, when attorneys can act, how to set one up, and how it differs from a Property LPA.
Property and Financial Affairs LPA UK (2026): What It Covers, How to Set One Up & Costs
A Property and Financial Affairs LPA lets your chosen attorney manage your bank accounts, property, bills, and tax affairs if you lose mental capacity. Full 2026 guide: what it covers, how to set one up, joint vs several attorneys, and why you cannot make one after losing capacity.
Power of Attorney After Death UK: What Happens to an LPA When Someone Dies?
A Lasting Power of Attorney ends automatically the moment the donor dies. After death, the executor of the will — not the attorney — has authority to deal with the estate. Full guide: LPA vs executor, attorney duties on death, and why you need both.
What Is Estate Planning UK? (2026): A Complete Guide to the Five Key Documents
Estate planning means organising what happens to your assets, finances, and healthcare if you die or lose capacity. Full 2026 guide: the five documents you need (will, LPA, pension nomination, life insurance trust, letter of wishes), costs, and a 10-week DIY timeline.
Residence Nil Rate Band UK (2026): How It Works, Who Qualifies & How to Claim
The residence nil-rate band (RNRB) adds up to £175,000 to your inheritance tax allowance when you leave your home to direct descendants — giving couples a combined £1,000,000 threshold. Full guide: eligibility, the £2m taper, downsizing rules, and what your will must say.
Inheritance Tax on Property UK (2026): How It Works, RNRB & Reducing the Bill
Property is the biggest asset in most UK estates — and the residence nil-rate band (worth up to £175,000) can significantly reduce the IHT bill. Full 2026 guide: how IHT applies to your home, RNRB eligibility, joint ownership, and strategies to reduce the tax.
Do You Need Probate in the UK? (2026): When It's Required & When It Isn't
Probate is not always required — but solely owned property and significant bank accounts almost always trigger it. Full 2026 guide: bank thresholds, assets that bypass probate, cost, and how long it takes.
Letters of Administration UK (2026): What They Are, Who Applies & How Long It Takes
Letters of Administration are the court-issued authority to deal with an estate when someone dies without a valid will. Full guide: who can apply, priority order, cost, how long it takes, and why a will eliminates this process entirely.
Life Insurance in Trust UK (2026): How It Works, Types & Why You Need One
Writing life insurance in trust keeps the payout outside your estate, avoids inheritance tax and bypasses probate — paying out to your family in weeks, not months. Full 2026 guide: types of trust, how to set one up, what your will still needs to cover.
How to Avoid Inheritance Tax UK (2026): 12 Legal Ways to Reduce Your IHT Bill
There is no single way to eliminate inheritance tax — but 12 legal strategies can reduce or eliminate it: gifting, trusts, pensions, business relief and more. Full 2026 guide with frozen thresholds, the April 2027 pension change, and what your will must say.
Inheritance Act 1975 UK: Who Can Claim & What Is Reasonable Financial Provision?
The Inheritance (Provision for Family and Dependants) Act 1975 lets certain people claim from an estate even if a valid will excludes them. Full guide: who can claim, the 6-month deadline, what 'reasonable provision' means, and how to protect your will.
What Happens to Debt When You Die UK (2026)? Credit Cards, Loans & Mortgages Explained
Debt does not die with you in the UK — it falls on your estate, not your family. Full guide: which debts must be paid first, what happens to joint debts, when debt is written off, and how executors manage creditors.
Codicil to a Will UK (2026): What It Is, How to Write One & When to Write a New Will Instead
A codicil lets you amend your will without rewriting it — but it must be signed and witnessed like a will. Full guide: legal requirements, when to use a codicil vs a new will, and the mistakes that invalidate them.
Life Interest Trust Will UK (2026): How It Works, Care Home Fees & When You Need One
A life interest trust lets a surviving spouse stay in the family home while ring-fencing your share for your children. Full guide — tenants in common, care home fee protection, second marriage, IHT and the RNRB advantage over discretionary trusts.
Discretionary Trust in a Will UK (2026): How It Works, Tax Implications & When You Need One
A discretionary trust in a will gives trustees flexibility over who inherits and when — protecting vulnerable beneficiaries and managing IHT. Full guide to how they work, the 2026 tax changes, the RNRB trap, and when you genuinely need one.
Choosing an Executor for Your Will UK (2026): Who to Pick and What to Tell Them
The right executor makes estate administration smooth. The wrong one causes family feuds, delays and legal bills. Full guide — qualities, how many to appoint, family vs professional, and what to tell them now.
Contesting a Will UK (2026): Legal Grounds, Time Limits & How to Challenge
The 5 legal grounds for contesting a will in England and Wales — lack of capacity, undue influence, improper execution, fraud, and Inheritance Act claims. Time limits, costs, and how to write a will that is harder to challenge.
How Much Does a Lasting Power of Attorney Cost UK (2026)?
LPA costs in 2026: the OPG fee is now £92 per LPA (up from £82, November 2025). Full cost breakdown — DIY, guidance pack, online service, and solicitor — plus fee reductions for low incomes.
The 7-Year Rule for Inheritance Tax UK (2026): Gifts, Taper Relief & Exemptions
How the seven-year gifting rule works, the taper relief rate table, annual exemptions, PETs vs CLTs, the 2026 farm and business relief changes, and how to plan your estate around the rules.
Who Can Witness a Will in the UK? (2026) — Rules & Restrictions
Two independent adult witnesses must sign your will in your presence. Find out exactly who qualifies, who is disqualified, and the section 15 mistake that voids a beneficiary's gift.
Second Marriage & Your Will UK: Protecting Your Children and Your New Partner
Marriage revokes your existing will. In a blended family, a simple mirror will can accidentally disinherit your children. Learn how life interest trusts, mutual wills and explicit stepchild naming protect everyone.
Cohabiting Couples Rights UK 2026: What the Law Actually Says
Common law marriage is a myth in England and Wales. Cohabiting couples have almost no automatic inheritance rights. Here's what the law says, what the 2026 reform consultation proposes, and how to protect yourself now.
Executor Duties Checklist UK (2026): Everything You Need to Do
The complete executor duties checklist for England and Wales — from the first 24 hours after death to final estate distribution. With phase-by-phase task list and liability guidance.
What to Include in a Will UK: Complete Checklist (2026)
Every element your will needs — from the essential clauses without which it fails, to optional provisions that protect against edge cases. With colour-coded checklist.
How to Write a Will UK (2026): Step-by-Step Guide
A complete step-by-step guide to writing a legally valid will in England and Wales — legal requirements, what to include, the witnessing rules, and common mistakes that invalidate DIY wills.
How to Appoint a Guardian for Your Children in Your Will UK (2026)
Your will is the only way to choose who raises your children if you die. Here is how testamentary guardianship works legally, who you can appoint, and what happens if you have no will.
What Is Probate UK? A Simple 2026 Explainer
Probate is the legal authority to deal with a deceased person's estate. Here is what it means, when you need it, how long it takes, and what it costs in England and Wales.
Inheritance Tax Changes 2026 UK: Budget Updates, NRB Freeze & Pensions
The November 2025 Budget froze IHT thresholds until April 2031 and will bring pension pots into taxable estates from April 2027. Here is what changed and what you need to do.
How Much Does a Will Cost in the UK? (2026 Price Guide)
Will costs range from £0 (charity free will scheme) to £5,000+ (complex solicitor wills). Here is the complete 2026 price comparison — and which option is right for you.
What Is a Lasting Power of Attorney UK? (2026 Guide)
An LPA lets you choose who manages your money and healthcare if you lose capacity. Without one, even your closest family member may have no legal right to help.
What Happens If You Die Without a Will UK (2026)
The intestacy rules decide who inherits — and your unmarried partner gets nothing. Here is exactly what happens to your estate, your home, and your family if you die intestate.
Does Marriage Cancel a Will in the UK?
Yes — marriage automatically revokes your existing will in England & Wales under s18 Wills Act 1837. Divorce does not. Find out what to do and when to update your will.
Can You Write Your Own Will in the UK? (2026)
Yes — will-writing is not a reserved legal activity in England and Wales. Here are the exact rules for a valid will, the five mistakes that invalidate DIY wills, and when you actually need a solicitor.
Next of Kin UK Law: Meaning, Rights & Who Inherits (2026)
"Next of kin" has no fixed legal definition in England and Wales. Being next of kin does not mean you inherit. Here is who actually inherits under intestacy rules — and why this matters for unmarried couples.
What to Do When Someone Dies UK: Executor Checklist (2026)
A plain-English step-by-step checklist for executors in England and Wales — registering the death, finding the will, applying for probate, paying debts, and distributing the estate.
Farewill Alternatives in 2026: 6 UK DIY Will Services Compared
Farewill stopped DIY wills in 2026 after pivoting to cremation services. Here are the 6 best alternatives for England and Wales — compared on price, format, and who each suits.
Is Farewill Still Doing Wills in 2026?
No. Farewill stopped offering DIY online wills in 2026 after pivoting to The Simpler Cremation Service. Existing Farewill wills remain legally valid. Here is the short answer and what to do next.
Beyond Wills Has Closed: What to Do If You Bought From Them
Beyond (formerly beyond.life) shut down in 2025 and now redirects to Farewill. Your Beyond will is still legally valid if correctly executed. Here are the three checks to do this week.
What Happens to a Bank Account When You Die UK (2026)
Sole accounts are frozen on death and released via probate. Joint accounts pass automatically to the survivor. Here is the full process, timelines, and what your will needs to say.
What Happens to a Mortgage When You Die UK (2026)
The mortgage doesn't disappear when you die — the debt stays with the property. Sole vs joint mortgage, joint tenants vs tenants in common, and what your will must cover.
What Happens to Your Pension When You Die UK (2026)
Pensions don't pass through your will — they're controlled by a nomination form. Here's how death benefits work, why keeping your expression of wishes up to date matters, and what changes in April 2027.
Legal Requirements for Landlords in 2026
The Renters' Rights Act has abolished Section 21, Awaab's Law is coming to the PRS, and EPC C targets are on the horizon. The complete compliance guide for private landlords in England and Wales.
5 Reasons to Write Your Will This Week (Not Next Month)
Most people agree they should have a will. Very few actually write one. Here is why this week is exactly the right time — and how it takes less than an afternoon.
What Happens to Your Digital Accounts When You Die?
From iCloud photos to cryptocurrency, your digital estate is worth more than you think. Here is how to plan for it and what happens if you don't.
Is a DIY Will Kit Actually Legal? The Honest Answer
The most common objection to writing your own will. We look at the law, the cases where DIY is perfectly fine, and the situations where you genuinely need a solicitor.
Can an Executor Be a Beneficiary UK?
Yes — and most people do exactly this. But there is one section 15 rule you must get right or your beneficiary loses their entire inheritance. We explain it in plain English.
What Is a Residuary Estate UK?
The residuary estate is everything left after specific gifts, debts and taxes are paid. Your residuary clause is arguably the most important part of your will.
How to Store a Will Safely UK
Writing a valid will is only half the job. If your executor cannot find the original, your estate may pass under intestacy. Here is how to store it so it is safe and retrievable.
Do I Need a Solicitor to Write a Will UK?
No — will writing is not a reserved legal activity in England & Wales. We explain when a DIY will kit is the right choice and when you genuinely need professional advice.
Probate UK: A Step-by-Step Guide for Executors
Everything an executor needs to know: when probate is required, how to apply for a Grant of Probate, timescales, fees, and how to avoid the most common delays.
How to Update a Will UK — Codicil or New Will?
Making a change to your will: when to add a codicil vs rewrite the whole will, how to do it correctly, and the mistakes that make alterations invalid.
Mirror Wills UK: The Complete Couples Guide
Mirror wills are the standard arrangement for couples in England & Wales. How they work, what they cost, and the one situation where you need something more.
Inheritance Tax Threshold UK 2026 — Allowances & Rates
Nil-rate band £325,000 per person, plus up to £175,000 residence nil-rate band. Plain-English guide to IHT thresholds, exemptions and planning basics for 2026/27.
Cohabiting Couples Will UK — Protect Your Partner
Unmarried partners have no automatic inheritance rights in England & Wales. A will is the only legal protection. Here is what the intestacy rules mean for cohabitees — and how to fix it.
Joint Tenants vs Tenants in Common UK — Key Differences
How you co-own property in England & Wales determines whether your will controls your share. Plain-English guide to joint tenancy, tenants in common, and how to change.
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.