Rectification of a Will is governed by section 20 of the Administration of Justice Act 1982. As stated in Practice Note: Validity of Wills—rectification of Wills: 'The Non-Contentious Probate Rules 1987 set out the procedure. If the registrar is satisfied that notice has been given to all those who should have

Where several beneficiaries form part of the estate, it will often be necessary to draw a distinction between: (a) expenses incurred by personal representatives (PRs) and properly payable as testamentary and administrative expenses; and (b) expenses properly payable by the individual legatees out of their share of the estate. The general principle was settled in Sharp v Lush where it was held that the estate must bear the expenses 'incidental to the proper performance of the duties of personal representatives as personal representatives'. However, this did not extend to expenses incurred during the execution of trusts arising after administration. The principle applies equally to testate and intestate administrations. For more information, see: Funeral, testamentary and administrative expenses: Tolley's Administration of Estates [D9.15]. Although administration expenses

Under section 49A of the Inheritance Tax Act 1984 (IHTA 1984), an immediate post-death interest (IPDI) arises where: • the settlement was enacted by Will (or intestacy) • the person became beneficially entitled to the interest in possession on death • the bereaved minors' trust provisions do not apply to the property and the interest is not a disabled person's interest, and • the condition above (3) has been satisfied at all times since the person became beneficially entitled

A Will is a statement or declaration, made in accordance with the formalities under statute governed by the Wills Act 1837 (WA 1837). A Will details an individual’s intentions of matters to take effect at their death. By definition under WA 1837, s 1, a Will includes a Will, appointment by Will, a codicil and other testamentary dispositions. See: Halsbury's Laws of England: Meaning of 'Will' and 'codicil'

A beneficiary under the Will or intestacy may, by an instrument in writing, vary or disclaim the disposition of property to them and if this is done within two years of a person's death and the beneficiary makes an election, it will not constitute a disposal for capital gains tax purposes. In such a case,

This Q&A assumes that the estate is solvent. If there are insufficient assets to meet all debts or if, after payment of the debts, the estate is insufficient to pay all legacies in full, the legacies must abate. Part II of Schedule 1 to the Administration of Estates Act 1925 (AEA 1925) governs the order of application of a solvent estate for payment

The issue was first considered by the court in the much criticised decision of Re Benham’s Will Trusts and reconsidered in Re Ratcliffe, Holmes v McMullen. The specific question relates to the situation where a Will leaves the residuary estate in unequal shares to a charity qualifying for the inheritance tax (IHT) charity exemption (under section 23 of the Inheritance Tax Act 1984 (IHTA 1984)) and a non-exempt beneficiary. The question is when there is no clear wording as to whether the Re Benham or Re Ratcliffe approach should be taken is there a default position? The exempt beneficiaries in these cases were charities but the principles apply where part of the residue goes to a spouse or civil partner or to any combination of exempt

As a matter of English law, the beneficiaries of a deceased person’s estate are entitled to alter the disposition of the whole or part of the estate, whether it passes under the deceased’s last Will or the intestacy rules (as set out in Parts III and IV of the Administration of Estates Act 1925). A variation must be made by deed and can be made either during the administration of an estate or after the assets have been distributed. If the deed of variation is executed within two years of the deceased’s death and complies with section 142 of the Inheritance Tax

We refer you to Practice Note: Variation of Will or intestacy after death, which explains who needs to be made party to a deed of variation for it to be valid (in particular, see section: The requisite persons). You will see

The effect of the gift to the charity in the testator's Will and the potential options available to the charity trustees and the executors to correctly construe the gift and ensure the testator's wishes are adhered to will depend on the precise wording of the Will clause and the recipient charity's status, eg whether a trust has been created

The law will not force a beneficiary to take a testamentary gift against their Will. A beneficiary is free to refuse a gift if they wish to do so. A disclaimer acts negatively by preventing the property forming the gift from vesting in the beneficiary at all. This was explained by Walton J in Re Scott (deceased): 'The effect of a disclaimer is not to throw the property on to the scrap heap, but to refuse to accept it in the first place, leaving the ownership with the people or the interest, or the estate, or whatever, from which it was derived in the first place.' A disclaiming beneficiary cannot determine the destination of the disclaimed property because by disclaiming, they give up all right to the property. Consequently, the general position is that a disclaimed gift would fall into residue (except joint

Clause 6 of the STEP Standard Provisions (1st Edn) covers the application of income for the benefit of a minor, but does not cover payments of cash legacies, which have a capital form. The Standard Provisions are silent on capital payments to minors. Absolute gifts: Tolley’s Administration of Estates [E7.6]