Lawyer Destroyer

Yes, a will can be challenged on the ground that the person making it (the testator) did not have the mental capacity required at the time the will was executed. This is one of the most common grounds for contesting a will. The legal test: The test for testamentary capacity in England and Wales comes … Read more

This is a question that comes up quite often, and the answer depends on the circumstances. The general position: The original will is normally required when applying for a grant of probate. The Probate Registry expects the original document to be submitted. A photocopy or other copy will not ordinarily be accepted as a matter … Read more

This is a really important question and the answer has significant practical and legal consequences. The presumption where an original will cannot be found: Where a person who made a will has died and the original will was last known to be in their possession but cannot be found after death, there is a well-established … Read more

This is a good and very common question. Mirror wills are widely used by couples, but there is a fundamental misunderstanding about how they work which catches many people out. What mirror wills are: Mirror wills are simply two separate wills made by two people, usually a couple, where each will reflects the other in … Read more

This is one of the most common and important questions in wills and succession law, and the answer depends critically on exactly what type of arrangement the spouses had in place. The short answer: In most cases, yes, a surviving spouse can change their own will after the first spouse dies. But there are important … Read more

A life interest trust in a will is a trust created by the will under which one person, known as the life tenant, has the right to benefit from trust property during their lifetime, but does not own the property outright. When the life tenant dies, the property passes to one or more other people, … Read more

This is a common question and the answer depends on several important factors, including the relationship between the person living there and the deceased, whether the property was owned or rented, and the terms of any will or trust. Legal position: When a property owner dies, the legal title to the property vests in the … Read more

This is a really common question and the answer depends entirely on how the property is held, which is a crucial distinction in English property law. The two types of joint ownership: There are two ways that two or more people can jointly own property in England and Wales: as joint tenants, or as tenants … Read more

This is a really important question and the answer depends on how the property is held jointly. There are two forms of joint ownership in England and Wales and they have very different consequences on death. Joint tenants: Where property is held as joint tenants, the right of survivorship applies. This means that when one … Read more

When a deceased person owned a property as tenants in common, the key point is that their share of the property does not pass automatically to the other co-owner or co-owners. This is the fundamental distinction between a tenancy in common and a joint tenancy. How the share passes: The deceased's share of the property … Read more

Joint tenancy and what happens on death: Where a property is held as joint tenants, the key legal principle is the right of survivorship, known in law as the ius accrescendi. This means that when one joint tenant dies, their interest in the property passes automatically to the surviving joint tenant or tenants by operation … Read more

This is one of the most commonly asked questions in estate planning, and the short answer is that while it is technically possible to give away a house during your lifetime, doing so to avoid inheritance tax is far more difficult and risky than most people realise. The rules are specifically designed to catch exactly … Read more

This is a very important area and one where councils have significant powers. Here is the legal and practical position. The legal framework: Local authorities in England can investigate and in some cases effectively reverse or disregard gifts of assets where a person has deliberately deprived themselves of capital or income in order to reduce … Read more

Yes, care home fees can have a very significant impact on what is left in an estate, and this is one of the most common concerns people have when planning for later life or dealing with a relative's finances. How care home fees affect an estate: Local authorities in England carry out a financial assessment … Read more

The seven-year rule for inheritance tax: The seven-year rule is one of the most important concepts in inheritance tax planning. It applies to lifetime gifts made by an individual and determines whether, and to what extent, those gifts will be subject to inheritance tax on the donor's death. How it works: If a person makes … Read more

HMRC and Gifts Made Before Death: Yes, HMRC can and routinely does challenge gifts made before death. There are several legal mechanisms through which this happens, and the rules are more far-reaching than many people realise. The seven-year rule: The most well-known rule is that gifts made within seven years before death are potentially chargeable … Read more

Lifetime gifts and inheritance tax: The short answer is yes, certain lifetime gifts are brought into account for inheritance tax purposes, but the rules are more nuanced than many people realise. The seven year rule: The most important rule is that gifts made within seven years before death are potentially chargeable to inheritance tax. These … Read more

This is a question that comes up frequently and the answer has some important nuances. General position: Inheritance tax in England and Wales is primarily a tax on the estate of the deceased person, not a tax on the individual beneficiaries. The legal liability to pay inheritance tax falls on the personal representatives, meaning the … Read more

This is a common practical problem because HM Revenue and Customs generally requires at least some inheritance tax to be paid before a grant of probate or letters of administration can be obtained, yet the personal representatives cannot usually access the deceased's bank accounts without the grant. It creates a circular difficulty. There is, however, … Read more

This is a very common practical issue that catches many executors off guard, because HM Revenue and Customs requires at least some inheritance tax to be paid before the grant of probate is issued, yet the executor cannot usually access the deceased's assets until probate has been granted. It creates a circular problem that has … Read more