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Wills Guide

Writing a last will and testament

Why you should write a last will and testament

Writing a last will and testament is a seemingly complex and daunting task that the majority of Britons avoid until it is too late.

But by coming to terms with the fact that our time on this earth is limited and setting aside a little time to plan and write a will, you can help relieve many potential days of heartache and headaches for loved-ones in the future.

The benefits

It is still widely believed by many married people that on their death, all their assets will automatically pass to their spouse. But in reality, depending on the size of the estate, if there are children, a spouse may only inherit personal items and the first £250,000 outright.

The remainder of the estate is split to one half on trust to pay the income to the surviving spouse and the other half passes absolutely to the children on attaining the age of 18 years. This applies by law in England, Northern Ireland and Wales, different provisions apply to Scotland.

If you co-habit as partners then, contrary to popular belief, your partner would have no automatic right of inheritance, which means that as more and more people choose to live together, the making of a will is ever more important.

You also need to take into consideration who would care for your children if both of you were to die - guardians need to be appointed so you can be sure they will be cared for by people you know and trust.

A will can set out your wishes in this respect precisely - otherwise you are leaving it for the courts to make the decision!

If you don't have a Will then you will NOT be able to do the following:

  • pass your estate to an unmarried partner
  • decide how much money is left to each of your family members
  • specify who will become the guardians of your children
  • leave something to a charity
  • leave a memento, e.g. a piece of jewellery to a treasured friend
  • reduce any potential inheritance tax liability your estate may have
  • preserve your estate should you go into residential care

Saving on Inheritance Tax 

As the old saying goes, there are only two certainties in life - death and taxes. Unfortunately there is a point where those two come together and that is when your beneficiaries (other than your spouse) are stung for Inheritance Tax. The threshold at which this tax is payable is now £325,000 from April 2009 and is set at a hefty 40%.

The threshold may seem high but remember your house alone may fall into this category. An independent financial adviser (IFA) can show you how to minimise your IHT before you draw up your will.

Intestacy

Intestacy means dying without leaving a legally valid will. If this happens then people may inherit some of your estate without your permission.

If you do not leave a will your money and possessions will be distributed according to the intestacy rules laid down in the Administration of Estates Act 1925. If you have no relatives the Crown (the state, in effect) is entitled to take everything.

Planning your last will and testament

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