The Law Society's Wills and Inheritance Quality Scheme (WIQS) is a quality standard for wills, probate and estate administration practices. According to the Law Society, achievement of membership will ensure that excellent service and professional guarantee offered by solicitors in this area is recognised by the public. This Practice Note identifies specific Precedents within Lexis+® UK that you could use or adapt to comply with the required Core Practice Management Standards—these Standards must be met if your firm does not already have Lexcel or CQS accreditation. 1. Risk management For detailed requirements, see: Wills and Inheritance Quality Scheme. Risk management policy See Precedents: • Risk management policy—law firms • Risk management policy—annual review Business continuity See Precedents: • Business continuity plan—BCP • Business continuity plan—BCP—risk evaluation or Business continuity plan—BCP—priority list of functions and detailed risk assessment • Business continuity plan—BCP—cascade system or Business continuity plan—BCP—key contacts list • Business continuity plan—BCP—schedule of testing, and • Business continuity plan—BCP—annual review Risk manager See Precedents: • Risk management policy—law firms • Governance

Private Client analysis: The claimant was seeking an order pronouncing for a copy Will dated 7 September 2017 in solemn form. The defendants defended the claim on the basis that the copy Will was a forgery produced by the claimant. The judge held that contrary to what was stated in many of the legal textbooks, the burden of proof, in a forged Will case, rests on the party propounding the Will to establish that it has been validly executed and witnessed. Hence if fell on the claimant to prove that the copy Will was valid. The judge found as a fact that the copy Will was a forgery that had been fraudulently procured and produced by the claimant conspiring with her partner and the two attesting witnesses and that a copy of his judgment be sent to the Crown Prosecution Service (CPS). Written by Paul Lakin, barrister at Kings Chambers.

FORTHCOMING CHANGE: The Trusts and Succession (Scotland) Act 2024 received Royal Assent on 30 January 2024, marking the first review of trusts law in Scotland in over 100 years since the principal legislation, the Trusts (Scotland) Act 1921, was passed. The trusts provisions will require secondary legislation from Scottish Ministers to be brought into force whereas the provisions relating to succession law came into effect on 30 April 2024. The main changes to modernise the law are summarised in News Analysis: Trusts and Succession (Scotland) Bill passed. Practice Notes on areas of Scottish trusts and succession law will be updated further to reflect this new legislation. CORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed since the coronavirus pandemic. See News Analysis: Signing Wills in Scotland in times of social distancing. Making a Will When a person dies, it must be established whether they made a valid Will. If not, the deceased's estate will be administered in accordance with the law of intestacy

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me [to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will.] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will.] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my property of any kind outside the United

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my property of any kind outside the United Kingdom of Great Britain and Northern Ireland.] 2.2 [I declare that I am domiciled in England.] 2.3 [I hereby declare that at the date of

This Precedent will be updated for the changes in the Autumn Budget 2024 that changed the treatment of Agricultural and Business property relief. An updated Precedent will be added as soon as this is available. FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining

This Precedent will be updated for the changes in the Autumn Budget 2024 that changed the treatment of Agricultural and Business property relief. An updated Precedent will be added as soon as this is available. FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime. Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me [to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will.] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me[ to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will.] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my property of any kind outside the United

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 The Law Commission review of Wills has issued a final report on 16 May 2025 which includes in volume II a draft bill to replace the Wills Act 1837. For information on these changes, including draft legislation published, see Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me [to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will]. 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my property