Wills
This part of the topic index contains resources on making, amending and revoking a will and the formalities involved in executing a will. Please select the resource that you require by clicking on the relevant tab below.
10
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Doorstep selling: overview An overview of the law on doorstep selling in the UK contained in the Cancellation of Contracts made in a Consumer's Home or Place of Work etc Regulations 2008 (SI 2008/1816). | Practice note: overview | Maintained |
| 2 | Perpetuities and trusts: overview A note explaining what the rule against perpetuities is and how it applies to trusts. It covers the common law rules, the Perpetuities and Accumulations Act 2009, the Perpetuities and Accumulations Act 1964 and the Law of Property Act 1925. It links to detailed notes on how to apply the rule in common trust situations. | Practice note: overview | Maintained |
| 3 | Appointing guardians in wills A note explaining how parents can appoint guardians for minor children in their wills. It covers simple appointments and more complicated ones, with examples, and also explains how to revoke or end an appointment. | Practice notes | Maintained |
| 4 | Co-ownership and severing a joint tenancy A Practice note explaining the principles of co-ownership and how severance can be effected to convert a joint tenancy into a tenancy in common. | Practice notes | Maintained |
| 5 | Inheritance tax: leaving 10% of an estate to charity A practice note about the lower rate of inheritance tax (IHT) of 36% for testators who leave 10% of their net estates to charity (section 7 and Schedule 1A, Inheritance Tax Act 1984). It explains how the 10% test works (with examples), and discusses the implications for testators, personal representatives, trustees, beneficiaries and charities, and how to draft wills for testators who want to benefit from the lower rate. We would welcome subscriber's views on the practical consequences of this legislation, and in particular on the options for testators (see Your views). | Practice notes | Maintained |
| 6 | Master Will: Overview This practice note provides a brief overview of the Master Will with drafting notes. | Practice notes | Maintained |
| 7 | Parental responsibility: what is it and who has it? A practice note explaining the meaning of parental responsibility for children, who has parental responsibility and how it ends, with examples. | Practice notes | Maintained |
| 8 | Perpetuities and Accumulations Act 2009: how the law has ... A note that describes in detail how the Perpetuities and Accumulations Act 2009 changed the law when it came into force on 6 April 2010. It explains how the changes affect new and existing wills and trusts in practice, including wills republished by codicil and trusts of pension death benefits. | Practice notes | Maintained |
| 9 | Statutory wills A practice note explaining the Court of Protection's jurisdiction to order the execution of a will, the factors the court takes into account in ordering the execution of a will, and the procedure to follow to obtain an order for execution of a will. It is based on the law under the Mental Capacity Act 2005 and does not cover issues relating to wills executed before the commencement of that Act on 1 October 2007, except where indicated.To view Jennifer Haywood's profile, click here. | Practice notes | Maintained |
| 10 | Tax data for individuals and trustees A note containing links to tax data of interest to individual taxpayers and trustees (including personal representatives). It covers rates, allowances and time limits for inheritance tax, capital gains tax, income tax and stamp taxes, and tax limits that apply to registered pension schemes and individual savings accounts. It includes links to interest rates on tax paid late and tax overpaid. | Practice notes | Maintained |