Will drafting

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Automated Wills

The Will and attorney maker (WAM) is designed to automate the following eight Lexis+® UK Wills Precedents:

  1. •

    to spouse absolutely, then to children absolutely

  2. •

    fully discretionary

  3. •

    to spouse on flexible life interest trust, remainder to children absolutely

  4. •

    to spouse absolutely, then on discretionary trust

  5. •

    nil rate band legacy on discretionary trust, residue to spouse on flexible life interest trust, remainder to own children absolutely

  6. •

    legacy of business property on discretionary trust, residue to spouse absolutely, then to children absolutely

  7. •

    individual, unmarried, no children

  8. •

    Will—unmarried, divorced, separated with children, no partner

For guidance on how to use the WAM, see Practice Note: WAM key features and FAQs.

Making a Will

When someone dies, it must be established whether they made a Will and whether that Will is valid.

Also, a Will is a key element of any individual's tax planning. Without a Will, the scope for mitigating inheritance tax (IHT) that would otherwise arise on death, is reduced.

While it is possible to alter the provisions of a Will or intestacy to improve

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Latest Private Client News

Question of the week: Do executors have the power to pay a contingent legacy to a minor legatee before the legatee has met the contingency?

This Q&A considers the power of executors to pay a contingent legacy to a minor legatee before the legatee has met the contingency.

Charity registration —Political purpose and public benefit reconsidered (The IFTCC v Charity Commission)

Private Client analysis: In The International Foundation for Therapeutic and Counselling Choice v The Charity Commission for England and Wales, the First-tier Tribunal (FTT) considered again the vexed question of whether an entity was established for purposes that were exclusively charitable and for the public benefit. The FTT upheld the Charity Commission’s decision to refuse to register the IFTCC as a charitable incorporated organisation. It found that in encouraging individuals to subscribe to specific doctrinal beliefs, the IFTCC was not fulfilling a purely educative purpose, but rather, acting partly for political purposes. This is a complete bar to achieving charitable status. The FTT also dismissed two further arguments of the IFTCC: first, challenges raised under the European Convention on Human Rights, and secondly, the IFTCC’s assertion that the FTT ought order registration on the basis that similar organisations had been registered. Written by Emma Hynes, barrister at Gatehouse Chambers.

OSCR launches Charity Finance Group guidance to streamline charity communications with banks

The Office of the Scottish Charity Regulator (OSCR) has launched a new guide published by the Charity Finance Group to help small and medium-sized charities communicate more effectively with banks when raising concerns. The guide follows ongoing challenges faced by charities, including branch closures, difficulties opening accounts, ID verification issues, unexpected fees and account freezes. Presented as a practical toolkit, the guide offers step-by-step advice on raising and resolving concerns with banks, explains common banking terms and includes sample emails for different types of communication. Notably, it also stresses the importance of charities understanding the regulatory requirements that banks must follow to protect charitable assets from fraud or misuse.

HMRC—Reforming inheritance tax—unused pension funds and death benefits

Pensions analysis: Details have been provided on the Chancellor’s proposal to make savings that are still in a pension scheme on death subject to inheritance tax from 2027. Some lump sum death benefits and defined benefit pensions are exempt, but otherwise the fund will count towards the estate for inheritance tax purposes, and the scheme administrators will have obligations to provide information to the estate, and in some circumstances to deduct the tax prior to the payment of benefits. Written by Rosalind Connor, Partner at Temple Bright LLP.

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