Passing on Your Hard-Earned Wealth with Confidence

Inheritance Tax (IHT) often brings a sense of unease. Many people worry that a lifetime of hard work and sensible saving will simply end with a large bill for their family. These worries often grow as we get older, especially when we start thinking about moving to a smaller, more manageable home. There is a common fear among many of the clients we know that selling the family home will mean losing out on valuable tax allowances.

Fortunately, the tax system in England and Wales is more understanding of later-life changes than you might expect. By understanding a few basic rules, you can make clear plans to pass on your hard-earned assets with confidence.

The Starting Allowances

Inheritance tax is not a tax on everything you own. It applies only to the value of your estate above certain thresholds. The first of these is the standard Nil Rate Band, currently £325,000. If the total value of your estate is below this figure, your family will not pay any inheritance tax.

If you are married or in a civil partnership, you have a major advantage. You can pass any amount of your estate to your surviving partner entirely tax-free. Furthermore, if you do not use your £325,000 allowance when you pass away, your partner can inherit your unused allowance. This is known as the Transferable Nil Rate Band. Together, a married couple can pass on up to £650,000 entirely free of inheritance tax.

Passing on the Family Home

The government also provides an additional tax-free allowance to help families retain their homes. This is the Residence Nil Rate Band, worth up to £175,000 per person.

To qualify for this extra allowance, you must meet two main conditions:

1. You must leave your home (or a share of it) to your direct descendants (children, stepchildren, or grandchildren).

2. Your overall estate must be worth less than £2 million (estates above this value gradually lose this allowance).

As with the standard allowance, this residential allowance is fully transferable between spouses. So, when you combine the standard allowances (£650,000) with the residential allowances (£350,000), a married couple can pass on a total of £1 million entirely tax-free. 

The Reality of Downsizing

A common concern is that moving to a smaller property or a retirement village will disrupt this planning. People worry that selling a valuable family home will forfeit the £175,000 residential allowance.

Thankfully, the rules include a safety net known as the Downsizing Addition.

If you sold a home that would have qualified for the residential allowance on or after 8 July 2015, your estate can still claim the allowance. It does not matter whether you bought a much cheaper property, moved into a rental home, or moved into residential care. As long as you leave assets of equivalent value to your direct descendants, your executors can claim the allowance you “lost” when you sold the original house.

What About Your Pension

For many years, pensions were a unique exception to the inheritance tax rules. They sat entirely outside your estate, meaning you could pass them on to your family tax-free. However, this is changing. Following recent government legislation, from 6 April 2027, any unused money left in your pension pot when you pass away will be included in the calculation of your estate for inheritance tax purposes.

While this might sound worrying, the same protective rules still apply.

• The partner exemption: If you leave your pension to your husband, wife, or civil partner, it remains completely free of inheritance tax.

• The £1 million limit: For married couples passing their estate to their children, the new pension rules will still not trigger a tax bill if the combined value of the house, savings, and pensions stays under £1 million.

If you are concerned that your combined assets (including your pension) might push you over your tax-free allowances, you should review your estate plan with a professional. 

Seeing The Rules in Action

Let’s look at how these rules work for a typical family. 

The Comfortable Retirement

David and Susan own a house worth £500,000 and have £300,000 in savings and other assets. Their total estate is worth £800,000, and they plan to leave everything to their two children.

If David passes away first, he leaves everything to Susan. No tax is due at that stage, and his allowances transfer to her. When Susan later passes away, her executors can use their combined allowances:

• Combined standard Nil Rate Band: £650,000
• Combined Residence Nil Rate Band: £350,000
• Total tax-free allowance: £1 million

Because their total estate of £800,000 is well below the £1 million limit, the children will inherit everything without paying any inheritance tax.

The Downsizing Move

Let’s take the same couple, but imagine that Susan downsizes after David passes away. She sells the £500,000 family home and buys a smaller bungalow for £250,000. She keeps the remaining £250,000 from the sale in her bank account to support her retirement.

When Susan passes away, her estate is still worth £800,000 (the £250,000 bungalow, plus £550,000 in savings and other assets).

Under the downsizing rules, Susan’s executors can look back to the sale of the original home.

Even though her bungalow is worth only £250,000, her executors can claim the full £350,000 combined residential allowance. Once again, her total tax-free allowance remains £1 million, and her children pay zero inheritance tax. 

Our Advice

Understanding these simple foundations can take the stress out of planning for the future. The rules are designed to be flexible, so choosing a home that suits your physical needs in later life does not penalise your family.

Of course, everyone’s circumstances are unique. If you are considering downsizing or want to ensure your Will is structured to make the most of these allowances, please do not hesitate to get in touch. We’re here to help.

Stamp Duty Land Tax: What It Is and What You’ll Pay

When you are calculating the costs of moving home, one of the biggest upfront expenses to budget for is Stamp Duty Land Tax (SDLT).

Because the rules and tax bands changed significantly when temporary government relief measures ended, we often find buyers working with outdated figures. To help you plan your next move with confidence, here is a straightforward look at how residential property rates work, the current thresholds, and when they apply.

What is Stamp Duty?

Stamp Duty is a lump-sum tax paid to HMRC when you buy a property or land above a certain price in England and Northern Ireland. The tax is tiered, meaning you pay different percentages on different slices of the property’s price, much like how income tax works.

How Much Will I Pay?

The exact amount you owe depends entirely on the purchase price and your buying status. Here is how the rates look for first-time buyers, existing homeowners, and property investors.

1. Existing Homeowners (moving into a new main residence)

If you have owned a property before and are moving into a new main home, you will pay nothing on the first £125,000. After that, the standard rates apply:

• Up to £125,000: 0%
• £125,001 to £250,000: 2%
• £250,001 to £925,000: 5%
• £925,001 to £1.5 million: 10%
• Over £1.5 million: 12%

2. First-Time Buyers

First-time buyers benefit from a specific relief. You will pay no Stamp Duty on properties purchased for up to £300,000.

• Up to £300,000: 0%
• £300,001 to £500,000: 5% (only on the portion above £300k)

Case Study: One House, Three Different Tax Bills

To show you exactly how these rules apply in real life, let’s look at three different buyers all purchasing a property in Nottingham for £350,000. Because of their individual situations, their Stamp Duty bills look completely different.

Buyer A: The First-Time Buyer

Sarah is buying her very first home. Because the house is under the £500,000 relief limit, she qualifies for First-Time Buyer Relief.

• She pays 0% on the first £300,000.
• She pays 5% on the remaining £50,000.
• Total Stamp Duty: £2,500

Buyer B: The Next-Step Home Buyer

David and Chloe are selling their current flat to buy this house as their new main home. Because they are existing homeowners, standard rates apply.

• They pay 0% on the first £125,000.
• They pay 2% on the next £125,000 (the portion between £125k and £250k) = £2,500.
• They pay 5% on the final £100,000 (the portion between £250k and £350k) = £5,000.
• Total Stamp Duty: £7,500

Buyer C: The Buy-to-Let Investor

James is buying the house to rent out as an investment property. Because it’s an additional property, he is subject to the standard 5% surcharge across all bands.

• He pays 5% on the first £125,000 = £6,250.
• He pays 7% on the next £125,000 = £8,750.
• He pays 10% on the final £100,000 = £10,000.
• Total Stamp Duty: £25,000

When and How is Stamp Duty Paid?

You have 14 days from the date of completion (the day you get the keys) to file an SDLT return and pay the tax. The good news is that you don’t have to handle the paperwork yourself. Your legal team will calculate the exact tax owed, submit the return to HMRC, and transfer the funds safely on your behalf on completion day.

Our Advice

Navigating property taxes and the legalities of moving house might seem daunting, but it doesn’t have to be! Whether you’re a first-time buyer saving for your deposit or planning to sell and find a bigger home, it’s worth taking time early in the process to speak to a specialist residential conveyancing team. They’ll guide you confidently through each step, making the journey much easier and more reassuring.

If you’re considering moving house, don’t hesitate to contact us for a transparent, fixed-price conveyancing quote. We’re here to help.

Appointing a Guardian with Confidence

Thinking about appointing a guardian for your children is one of those parenting tasks that is easy to push to the bottom of the to-do list. It feels heavy, a bit uncomfortable, and hopefully completely unnecessary.

But taking a few minutes to formalise this decision in your Will is one of the greatest gifts of security you can give your family. It ensures that if the unexpected happens, your children will be raised by the people you choose, rather than leaving the decision up to the courts.

Here’s a quick look at how to think about this very personal decision.

What Does a Guardian Actually Do?

A legal guardian steps into your shoes as a parent. They take on the legal responsibility for your children until they turn 18. This includes making daily decisions about where they live, where they go to school, and how they manage their health and general well-being. Because it is such a comprehensive role, choosing the right person requires balancing emotional connection with practical reality.

Four Things to Consider When Naming a Guardian

When brainstorming potential guardians, it helps to look beyond who your children love hanging out with on the weekends and consider how a co-parenting dynamic would work in practice.

1. Values and Parenting Style: Do they share your views on education, religion, and lifestyle? While a guardian need not match your parenting style exactly, a shared foundation makes the transition much smoother for your children. 

2. Location and Stability: Moving to a new town or changing schools is hard on top of grieving. If your chosen guardian lives nearby, it allows your children to stay in their current school and maintain their friendships. 

3. Age and Energy Levels: Grandparents are often the first choice because of their deep bond with the kids. However, it is worth considering whether they will have the physical energy and longevity to keep up with toddlers or teenagers in ten years’ time.

4. Their Personal Circumstances: Do your preferred guardians have children of their own? Do they work long hours or travel frequently? Consider how adding your children to their household would affect their day-to-day life.

The Financial Side of the Equation

A common misconception is that a guardian must be wealthy enough to support your children from their own pocket. In reality, you can structure your Will so that your estate provides the financial support. Many parents choose to separate the role of raising the children from the role of managing the finances.

 

Role	Responsibility
Guardians	Focus on day-to-day upbringing, emotional support, and parental choices.
Trustees	Manage the inheritance, release funds for school fees or living costs, and handle the finances.

 

Appointing a separate trustee means the guardian does not bear the sole burden of managing complex investments and creates a healthy system of checks and balances.

How to Make It Official

Once you’ve made your choice, the next steps involve clear communication and proper documentation.

1. Have the Conversation: It’s important to speak with the person you’re considering as a guardian. Instead of surprising them, sit down together, share your reasons for choosing them, and make sure they’re comfortable with the role.

2. Write a Letter of Wishes: You can also prepare a personal note expressing your hopes for your children’s future. This may include sharing thoughts on their favourite activities, your views on screen time, or college plans.

3. Formalise it in Your Will: Remember, for guardianship to be legally recognised, it must be included in a valid Will. Keep in mind that informal notes or verbal agreements won’t be sufficient in court.

Our Advice

Choosing a guardian is a deeply personal decision. With careful planning and expert guidance, you can ensure that, in the worst-case scenario, your children will be cared for by someone you trust and have chosen.

If you’d like to chat about your options or review your existing arrangements, please don’t hesitate to contact us. We’re here to help.

The Personal Voice of Your Will

Why confidential side documents are important to your estate plan

When you write a Will, you take a significant step to protect the people you love. But a Will is inherently a formal legal document. It has a specific role under the law: it sets out exactly who gets what. Because it must be legally precise, it rarely has room for personal explanations, practical advice, or the warm guidance your family will need during a difficult time.

That is where ‘side documents’ come in.

Side documents, also known as Letters of Wishes or Letters of Guidance, sit quietly alongside your Will. Crucially, they are not legally binding. They express your wishes rather than issue strict legal mandates. Even so, they are incredibly important. While they do not replace a Will, they do something priceless: they give you a personal voice when you are no longer there to speak for yourself.

So, how do these informal notes make your estate plan much more human, practical, and flexible?

1. Keeping Your Private Matters Private

Many people do not realise that once a Will goes through probate, it becomes a public document. Anyone can pay a small fee to look up your Will and read exactly how you distributed your estate.

Side letters, however, remain confidential in most cases. You write them directly to your executors or trustees, and they do not form part of the public probate record. If you need to share sensitive information, explain a personal choice, or give specific instructions to a trusted family member, a side letter keeps that conversation strictly behind closed doors.

English case law (Breakspear v Ackland) established that these letters are generally confidential, so beneficiaries have no automatic right to inspect them. However, confidentiality is not absolute. If appropriate, trustees may choose to share the letter to help manage the estate, and a court may order its disclosure in a legal dispute.

2. Changing Your Mind About Personal Belongings

If you want to leave small personal items (such as a watch, a piece of jewellery, or a family photo album) to specific people, naming them directly in your Will can cause headaches. If you sell the item, lose it, or buy something new, you must formally update your Will. That means hiring a solicitor, drafting an amendment (a codicil), and finding witnesses.

Instead, you can write a simple Memorandum of Wishes. As long as your Will contains a clause referencing this memorandum, you can update it whenever you like. You do not need witnesses, and you do not need to pay legal fees. You simply update the list, date it, and keep it with your Will.

Importantly, this flexibility applies only to personal belongings of lower financial value. Big assets like houses, shares, or large sums of money must always remain in the formal Will.

The Princess Diana Case Study

The estate of Princess Diana perfectly illustrates the dangers of drafting a side letter without professional oversight. In her Will, she left her estate to her sons. However, she also wrote an informal Letter of Wishes asking her executors to give one-quarter of her personal belongings (‘chattels’) to her 17 godchildren.

Because this list included exceptionally high-value assets (such as historic royal mementos and priceless jewellery) and because she used non-binding, polite language granting her executors broad ‘discretion’, her family was legally entitled to disregard it. Instead of receiving a share of the collection worth an estimated £100,000 each, the godchildren ultimately received just a single memento.

The Lesson: High-value assets should never be left to a side document; they belong in the formal Will itself. Furthermore, the precise legal phrasing of your side letters matters immensely to ensure your executors treat your wishes as instructions, not just optional suggestions.

3. Guiding the Care of Children and Trusts

If you have young children or a vulnerable relative, your Will might set up a trust to manage their inheritance. Choosing your trustees is the first step, but a Letter of Guidance tells them exactly how you want them to use that money.

Nobody knows your family dynamics better than you do. A side letter lets you pass on everyday wisdom that a formal Will cannot capture, such as:

• Your wishes for your children’s education, hobbies, or religious upbringing.

• How you want trustees to distribute funds for major milestones, such as a university fund or a house deposit.

• Specific instructions for vulnerable beneficiaries. For example, if a loved one relies on means-tested benefits, a carefully worded letter helps trustees manage funds safely without accidentally cutting off their state support.

While not legally binding, the UK Supreme Court (Pitt v Holt) confirmed that a person’s written wishes are a ‘material consideration’. This means your trustees are legally required to read and carefully weigh your guidance when managing your estate—they cannot simply ignore it. However, because they ultimately hold the final decision-making power, you must choose executors and trustees you trust completely.

4. Softening the Blow of Difficult Decisions

Inheritance disputes are unfortunately becoming more common. If you make a decision in your Will that might surprise or upset your family (such as leaving an unequal split between children or a gift to a charity instead of a relative), a sealed side letter can explain your reasoning.

Reading your explanation in your own words can defuse tension and help your family understand your choices. Furthermore, if someone decides to legally challenge your Will under the Inheritance Act, judges can review these confidential letters to understand your exact intentions. In this scenario, the letter provides essential protection for your final choices.

The Boundary Line

While side documents offer considerable flexibility, you must know where their authority ends. They are an effective way to update a list of personal heirlooms as your collection changes over the years.

However, they cannot address major life developments. If your personal circumstances change significantly (such as a child getting divorced, a relative passing away, or a remarriage that introduces step-grandchildren), you cannot simply amend a side letter.

Major family changes alter the legal structure of your family and your estate. When these milestones occur, a side letter is no longer sufficient; you will need to formally review and update your Will to ensure your choices remain secure. 

Our Advice

Getting the balance right is what matters. Side documents offer you incredible freedom, but they are a double-edged sword. They must support your Will, never contradict it. If a side letter inadvertently conflicts with a legal clause in your Will, it can cause confusion, delays, and stress for the very people you are trying to protect.

Writing these letters in plain, clear English is the best way to ensure your voice is heard exactly as you intend.

If you are reviewing your estate plan and want to ensure your Will and supporting documents work together seamlessly, contact us for a chat. We are here to help.

What Happens When a Will Runs Out of Money

When people think about writing a Will, they often picture their assets as they stand at that moment—a family home, a healthy savings account, and perhaps a few treasured heirlooms. Naturally, we tend to leave gifts to our nearest loved ones, tokens of appreciation for dear friends, and the rest to our chosen beneficiaries.

However, an estate’s financial position usually changes between the date you make your Will and the date your Executors administer it. Before your Executors can distribute any gifts, they must pay all debts, final medical expenses, funeral costs, and legal fees (testamentary expenses). Sometimes these costs exceed expectations, leaving insufficient funds to cover the gifts as planned. In legal terms, this is called abatement.

Understanding Abatement

Abatement is the legal process that guides an Executor in reducing or eliminating gifts in a Will when an estate lacks the funds to cover both its debts and its legacies. Essentially, gifts ‘abate’ (decrease) to make up the shortfall. Because the law requires an Executor to settle all valid debts before distributing an inheritance, they must follow a specific, legally defined order to determine which gifts are reduced first.

The Legal Order of Priority

The law does not treat all gifts equally. It divides them into categories and specifies that Executors must use certain types of gifts to settle debts before touching others. Generally, the statutory order of priority follows the sequence outlined below:

• The Residuary Estate: This is what remains in an estate after the Executor pays all specific gifts, debts, and expenses. If the estate is short on funds, the residuary estate serves as the first line of defence. Executors will exhaust it completely to pay debts before altering any other gifts. Consequently, residuary beneficiaries (often the closest family members) are the first to lose their inheritance.

• General Legacies: These are gifts of money or property that are not uniquely identifiable from the rest of the estate (for example, ‘£10,000 to my nephew’). If the residuary estate is entirely gone and debts still remain, the Executor reduces these general monetary gifts next, pro rata (equally by percentage).

• Demonstrative Legacies: These are general gifts directed to be paid out of a specific fund or account (for example, “£5,000 to be paid out of my premium bonds account”). If that specific source exists, it takes priority over a general legacy.

• Specific Legacies: These are gifts of distinct, identifiable items or property owned by the deceased (for example, “my engagement ring to my daughter”). The law highly protects these gifts. Executors use them to satisfy debts only as an absolute last resort, after entirely exhausting the residuary estate and all general legacies.

Arthur’s Estate: A Practical Example

Let’s look at how this plays out in reality using a purely cash-based scenario. Arthur left a Will with very straightforward intentions:

• Specific Legacy: His mother’s diamond engagement ring (valued at £5,000) to his goddaughter Pippa.

• General Legacy: A fixed cash gift of £20,000 to his favourite charity.

• Residuary Estate: The remainder (residue) of his estate to his daughter, Emma.

When Arthur wrote his Will, he had £60,000 in the bank. He confidently assumed that after the charity received its £20,000, Emma would inherit a substantial remainder of around £40,000.

However, over the following years, Arthur’s living and care costs steadily increased. By the time he passed away, his bank account had dwindled significantly, leaving just £25,000 in cash. Meanwhile, his outstanding debts, funeral costs, and legal fees total £15,000.

The Outcome

• The Creditors get paid first: Before anyone else sees a penny, the Executor must pay the £15,000 debt directly out of the £25,000 bank balance. This leaves exactly £10,000 left in the entire estate.

• Pippa receives the Diamond Ring: Because the estate’s cash fully cleared the £15,000 debt, the law protects Pippa’s specific legacy. The Executor does not need to sell the ring, so Pippa receives it safely and in full.

• The Charity’s gift is halved (Abatement). The charity was supposed to receive £20,000. However, because only £10,000 remains in the bank, its gift is reduced. It only receives that final £10,000.

• Emma receives nothing. Because the debts and the charity’s reduced gift completely consume the estate’s cash, they entirely wipe out the residuary estate. Emma receives absolutely nothing.

This example highlights the exact trap of abatement. The person Arthur wanted to protect the most (his daughter Emma) is the very first to lose her inheritance. Meanwhile, the specific gift of the diamond ring remains safe, and the reduced cash gift takes priority over Emma’s intended remainder.

Safeguarding Your Intentions

Abatement usually occurs by accident, simply because an estate changes over time. However, you can take several practical steps when drafting your Will to ensure your true intentions remain secure.

• Prioritise via Percentages: Instead of leaving fixed cash sums (general legacies) to friends or charities and leaving the residue to your partner or children, consider reversing the logic. You can leave specific percentages of your residuary estate to your closest loved ones first. This ensures the law protects them relative to the actual, real-time value of your estate.

• Set Your Own Order: You do not have to accept the default statutory order. Your Will can explicitly state your preferences. For example: “If my estate is insufficient, I direct that the cash gift to Charity X shall be reduced before the cash gift to my friend Y.”

• Review Your Will Regularly: Life changes, and so do your assets. We recommend reviewing your Will every three to five years. Furthermore, if you experience a major life event, a significant shift in your financial health, or sell an asset specifically named in your Will, it is wise to consider how these events affect your overall plan.

Our Advice

Navigating the complexities of estate administration during a time of grief is challenging, particularly if the estate’s finances are more complicated than expected. If you are an Executor managing an estate with a potential shortfall, or if you want to update your Will to protect your family, please feel free to get in touch. We’re here to help.

It’s Irritating – but a Selfie Could Save Your Life Savings

We have all been there. You are right in the middle of a major life event, perhaps buying your first home, upsizing for a growing family, or finally downsizing for retirement. You have found the perfect place, your offer has been accepted, and you are ready to roll.

Then comes the paperwork.

Your solicitor asks you to download an app, take smartphone selfies from three angles, and upload scans of your passport. Next, they want to see three months’ bank statements, your original inheritance letters, or proof of exactly where your savings came from.

It feels intrusive. It feels frustrating. In fact, these legal hurdles are so annoying that some buyers get fed up and walk away from their dream moves altogether.

So, why do solicitors (and other professionals) put you through this gauntlet? It isn’t because they love bureaucracy. They do it because they are legally bound by strict anti-money-laundering legislation, and, more importantly, because the property market is the number-one target for highly sophisticated cybercriminals.

The Imposter Vendor

To understand why these checks matter, we only need to look at what happens when the system breaks down.

Consider the landmark case of Dreamvar (UK) Ltd v Mishcon de Reya (a firm) & Anor [2018] EWCA Civ 1082. A buyer put in an offer on a beautiful £1.1 million house in London. The transaction seemed entirely normal. The seller’s side presented identity documents, the money was transferred, and the keys changed hands.

Except the real homeowner had no idea any of this was happening.

A fraudster had completely forged the owner’s identity, briefly rented the property to access the mail, and put the house on the market. By the time the real owner walked down the driveway, the fraudster had vanished with over a million pounds of the buyer’s money.

Because the identity checks at the time weren’t robust enough to detect the fake documents, an innocent buyer lost their life savings in a flash. The courts eventually ruled that the law firms involved had to pay for failing to spot the scam.

That is exactly why property lawyers are so careful today. When a professional conveyancing team asks you for a live selfie, they use facial recognition technology to match your live face with your passport photo. This simple step proves you are a real person holding a real document, not a criminal using a stolen scan.

Protecting Your Hard-Earned Cash

Property transactions are prime targets because they involve large, life-altering sums of money. Criminals look for any weak link in the chain to slip through.

When lawyers trace your source of funds, they aren’t judging your spending habits. They are making sure that a hacker hasn’t intercepted the transaction to funnel dirty money into a clean asset. They are also ensuring that the person selling the house actually owns it and that the buyer is exactly who they claim to be.

Our Advice

The next time your conveyancer asks for another bank statement or a quick video verification, try to see it as a digital safeguard rather than a roadblock. A good legal team guides you quickly, safely, and with minimal stress. An extra ten minutes for a quick selfie is worth protecting your hard-earned savings. Also, choose firms with Law Society’s Conveyancing Quality Scheme (CQS) accreditation, like ours, to ensure top security and standards.

If you would like more information or guidance on buying or selling property, please don’t hesitate to contact us. We’re here to help.

The Hidden Complexities of Bequeathing Property Overseas

There is a distinct romance to owning property overseas. Whether it is a sun-bleached villa in Andalusia or a rustic stone farmhouse nestled in the valleys of the Dordogne, foreign assets often represent the culmination of a lifetime’s hard work, beautiful holiday memories, or a hard-earned retirement. Yet, when the time comes to pass these cherished assets to the next generation, that romance can quickly give way to a web of legal and administrative complexities.

Many homeowners mistakenly assume that a standard Will serves as a universal master key, unlocking their global estate upon their passing. In reality, cross-border inheritance is an intricate puzzle. Domestic intentions frequently clash with local laws, often leading to unintended delays, heavy taxes, and emotional distress for grieving families.

The Clash of Legal Systems

To understand why cross-border estate administration is so intricate, we must first examine the foundational differences between legal systems. Here in England and Wales, we operate under a common law system that prioritises testamentary freedom. Essentially, this means you can leave your estate to whomever you choose, subject to some statutory protections.

In contrast, much of continental Europe (including firm British favourites such as Spain and France) operates under a civil law system. These jurisdictions enforce a legal principle known as ‘forced heirship’. Under these rules, local law automatically reserves a significant share of your estate for specific protected heirs, typically your children and surviving spouse, regardless of what your Will says.

Many who own property overseas are surprised to learn that under local European law, they cannot leave a property entirely to a surviving partner if they have children from a previous relationship.

Ever-Changing European Landscape

Cross-border estate planning is a moving target. In international law, a doctrine known as renvoi can also come into play. This occurs when a foreign court looks at your estate, rejects its own jurisdiction, and refers the matter back to the law of England and Wales, or vice versa. This can completely alter which country’s rules apply to your assets.

Furthermore, local laws shift constantly, meaning exact rulebooks change over time. Many British owners rely on an EU regulation commonly known as Brussels IV to navigate this. Because Brussels IV applies to nationals of third states (countries like ours outside the EU) in exactly the same way it applies to EU citizens, the UK’s departure from the European Union did not alter how the regulation works for British property owners. You can still explicitly choose the law of your nationality (e.g., the law of England and Wales) to govern your overseas estate.

However, while Brussels IV remains valid, individual countries can introduce major caveats that complicate its practical application. A significant legislative shift in France perfectly illustrates this risk.

The French Compensatory Levy Trap

France introduced a significant amendment to its Civil Code (Article 913) that fundamentally disrupts traditional estate planning. This rule creates a ‘compensatory levy’ (prélèvement compensatoire) designed to protect reserved heirs.

If a deceased person or at least one of their children is a national of an EU member state, or actively resides in the EU at the time of death, the rules change completely. If the foreign Will uses English law to bypass French forced heirship, the children can actively claim financial compensation directly against the French assets. They can claim an amount up to the mandatory share they would have received under standard French law.

French notaires handling these successions now face a legal requirement to notify affected children of their right to claim this levy. If you have children from a previous relationship or face family estrangement, this mechanism can entirely shatter your assumptions about who ultimately inherits your French property.

Double Taxation

While navigating who gets the overseas property is complex enough, you must also consider who taxes it. A common misconception is that families only pay inheritance tax in one country.

The UK determines inheritance tax based on your domicile—a deep-rooted legal concept that reflects the country you consider your permanent home. If you maintain a domicile in England and Wales, HMRC will assess tax on your worldwide estate, including that foreign villa. At the same time, the country where the property sits will also seek its share of tax, because countries almost universally tax real estate within their borders.

To prevent you from facing a double tax bill, the UK holds double taxation treaties with several countries, including France. Where no comprehensive treaty exists (such as with Spain), HMRC provides a unilateral tax credit. However, navigating these calculations requires meticulous documentation and expert cross-border advice.

One Will or Multiple

A critical practical question is whether to have a single ‘worldwide’ Will or separate Wills for each country. While an English Will can technically cover global assets, it often significantly slows the administration process. A foreign court will require a legal translation, notarisation, and an apostille for the grant of probate before recognising it.

In most cases, the most elegant solution is to have separate Wills: an English Will for your domestic assets and a local foreign Will, drafted by a professional in that jurisdiction, for the overseas property. If you take this route, extreme caution is essential.

Standard Wills frequently include a clause stating, “This Will revokes all previous Wills.” If your English solicitor and your foreign lawyer do not coordinate, one Will could inadvertently cancel the other, leaving your estate in administrative limbo.

Our Advice

Managing a cross-border estate does not have to be overwhelming. Protecting your beneficiaries simply requires a systematic approach.

First, review your property titles carefully to understand the exact legal structure of your assets overseas. In France, alternative options such as setting up a special property company (Société Civile Immobilière) or utilising a tontine clause can completely alter how the law treats the property upon death.

Second, coordinate with your advisers so that your English solicitor and foreign legal counsel communicate effectively. Their documents must align perfectly with tax strategies to avoid accidental revocations.

Finally, prepare your executors for the process. Cross-border administration is time-consuming. Recent European updates also make it easier for heirs to resolve joint property disputes (indivision), but executors still encounter foreign institutions, certified translations, and strict tax deadlines.

Ultimately, international estate planning is about reflecting your lifestyle, not discouraging foreign ownership. Laws differ from country to country, so it’s wise to seek professional legal guidance from the start.

With thoughtful planning, you can smoothly pass on your overseas legacy to your loved ones, minimising bureaucracy. Don’t hesitate to get in touch with us for help with estate planning. We’re here to help.

The Art of the Transaction: What Your Property Lawyer is Really Doing

The journey of a residential move often unfolds behind a curtain of jargon and paperwork. As we expand our property team with the arrival of experienced specialist Will James, we wanted to pull back that curtain. Moving home is a major life milestone; understanding the silent work of your legal team can turn a stressful transition into a seamless one.

When we think about moving, our minds focus on the aesthetics. How does the sunlight fall in the living room, or what’s the perfect spot for the sofa? But beneath this excitement lies a complex legal architecture. Many see conveyancing as a simple tick-box exercise to reach completion day. In reality, a specialist property lawyer is a strategic guardian, ensuring your largest financial investment is protected before you ever turn the key.

Legal Detective Work: Uncovering the Invisible

One of the most critical phases is due diligence. Think of your lawyer as a friendly investigator. Their role is to ensure that the property you see is exactly what you get legally. By interrogating the property’s title and history, they uncover issues that aren’t visible during a quick viewing, such as:

• Restrictive Covenants: Historical rules that may limit how you use or alter your land.
• Legal Anomalies: Complex situations like ‘flying freeholds’ or boundary discrepancies.
• Search Intelligence: Local authority, environmental, and water searches aren’t just routine. They are early warning systems for future infrastructure projects, flood risks, or historical liabilities like chancel repairs.

The Paperwork: Contracts and Coordination

Conveyancers are responsible for drafting and negotiating the contract for sale. This ensures the legal documentation accurately reflects the agreement and that protections are in place for both sides.

Once satisfied, the exchange of contracts takes place. This is the pivotal moment when the transaction becomes legally binding. Throughout this, your lawyer acts as an anchor for the property chain, coordinating with various lenders and other solicitors to keep everyone moving toward a synchronised completion date.

The Financial Bridge

Property transactions involve significant capital, and security is paramount. Your legal team manages the safe transfer of funds, liaises with mortgage lenders to ensure offers are ready, and calculates complex tax obligations. Whether it is navigating the current Stamp Duty Land Tax (SDLT) thresholds or ensuring existing mortgages are correctly redeemed on completion day, they manage the financial handshake between all parties.

The Specialist Difference

In 2026, the residential landscape is evolving rapidly. With the implementation of the Renters’ Rights Act this month and shifting market trends, the value of a senior specialist is clear when things don’t go to plan. Whether it’s a bespoke leasehold issue or a tight deadline that demands swift action, experience is your best safety net.

A skilled lawyer doesn’t just spot problems; they craft solutions that keep a sale moving without compromising your protection. They translate complex law into clear, practical steps. This expertise gives you the peace of mind to focus on the move itself.

Our Advice

If you are navigating a move or require advice on the latest property regulations, our team is here to help. To speak with Will or any of our property specialists, please contact us. We’re here to help.

Curtis Parkinson Strengthens Property Team with Senior Appointment

We are delighted to announce that William (Will) James has joined Curtis Parkinson as a senior property solicitor.

Having qualified in 2008, Will has spent his entire career practising in Nottinghamshire. In addition, he joins our property department with extensive experience in residential, commercial, and agricultural law, reinforcing our commitment to providing high-level legal expertise to our local community.

A Welcome from the Team

Will joins our highly respected property team, working alongside Senior Conveyancer Louise Gardner. With over 20 years of experience and a reputation for pragmatic, down-to-earth advice, Louise is delighted to see the department expand.

Louise Gardner commented:

“It is wonderful to welcome Will to the team. His expert and protective approach to conveyancing mirrors the way we look after our clients here at Curtis Parkinson. Having another senior specialist who truly understands the local Nottinghamshire landscape means we can continue to provide the proactive, high-quality service our clients expect.”

Kenneth Curtis, Partner at Curtis Parkinson, added:

“We are delighted to have Will on board. His deep roots in the area and his technical expertise, particularly in complex commercial and agricultural matters, make him a perfect fit and a huge asset to the firm.”

Speaking on his appointment, Will said:

“I’ve always wanted to work for a firm embedded within the local community where you deal with real people. I’m looking forward to helping our clients achieve their goals, whether that’s moving into a first home or growing a business.”

Get in Touch

Will is now accepting new instructions. Whether you are moving home or managing a commercial portfolio, our property team is here to help.

View Will’s profile.

Explore our comprehensive list of property services.

Call us on 0115 964 7740. We’re here to help.

Who is in Control? The Truth About LPAs and Your Independence

Many people feel hesitant about making Lasting Power of Attorneys (LPAs). They worry that by signing, they might be giving away control of their lives and losing their independence today.

If this sounds familiar, you’re not alone. But the truth about LPAs is quite different. They’re not about surrendering control now. Instead, they’re about making sure you stay in charge of how your life is managed in the future.

A Safety Switch, Not a Handover

It’s natural to assume that once an LPA is registered, your Attorneys can immediately step in and take over. However, the system is designed with built-in safeguards to ensure that is not the case.

For a Property and Financial Affairs LPA, you can choose to set it up so that your Attorneys only act if you lack the mental capacity to make decisions yourself. In the case of a Health and Welfare LPA, this is actually a legal requirement. This LPA only ‘wakes up’ if you’re unable to speak for yourself. Until then, you remain firmly in the driving seat.

The Strength in Numbers

When choosing your Attorneys, you don’t have to put all the responsibility on one person’s shoulders. In fact, appointing more than one person is advisable.

Many people choose a mix of Attorneys to balance the workload. You might appoint someone who knows you personally and understands your daily quirks, alongside a professional Attorney, such as a solicitor. A professional brings objectivity, expertise, and continuity. This is especially relevant if your personal Attorneys are of a similar age to you or have busy lives of their own. Having a team ensures that, if one person’s circumstances change, your protection remains seamless.

Layers of Accountability

The law is there to guide and protect you, not to take control away. Attorneys must follow strict rules under the Mental Capacity Act. They have a legal duty to:

• Act in your best interests and ensure your money is used for your benefit, not theirs.

• Support your independence by helping you make your own decisions for as long as possible.

• Keep your assets separate and never mix them with their own personal finances.

If anyone ever worries that an Attorney isn’t acting properly, the Office of the Public Guardian (OPG) has the power to investigate and step in to ensure you are protected.

Shaping the Rules with Precision

When you create an LPA, you can include preferences and instructions. Think of these as your way to set your own boundaries. You might specify that you want to remain at home for as long as possible, or that you prefer a particular type of medical care.

However, the wording of these sections is vital. The OPG can be very strict; even a small error or a confusingly worded instruction can result in the entire document being rejected. This is why many find that having a professional prepare their LPAs provides significant peace of mind. It ensures that your wishes are not only expressed but also legally robust and ready to be followed.

Review Your LPAs Regularly

An LPA is a living document. Just as your life changes, your legal protections should too. We always recommend reviewing your LPAs every few years. Life events such as a marriage, a divorce, or even your Attorneys moving abroad, can change how your documents work. Regular reviews ensure your plan stays as vibrant and relevant as you are.

Our Advice

The anxiety of losing control often comes from a fear of the unknown. But the real loss of control happens when you don’t have an LPA. If you fall ill without one, a court-appointed official who doesn’t know your story could end up making life-changing decisions for you.

Setting up an LPA while you are well is the best way to keep your life moving in the direction you choose. While the process is open to everyone, professional guidance can help you navigate the complexities and avoid common mistakes that lead to rejected applications.

If you need further information, advice or an instant quotation, please get in touch with us. We’re here to help.

We’re Married, So We Don’t Need Powers of Attorney

It’s a common belief that because you’ve shared a life, a home, and perhaps children with your partner, the law automatically recognises them as your representative. This idea feels reassuring, but unfortunately, it is a myth.

Legally, your spouse or civil partner isn’t automatically entitled to step into your shoes. If you ever lose the ability to make your own decisions—whether due to a sudden accident or a long-term illness—the status of ‘Next of Kin’ carries far less legal weight than most people realise.

Locked Doors

Without a Lasting Power of Attorney (LPA), the people closest to you might be unable to help when they need to most. While joint bank accounts or shared mortgages may seem like built-in protections, banks can freeze accounts if they believe one account holder lacks the capacity to make decisions.

This can leave a spouse in a heartbreaking position. They may be unable to pay the mortgage, cover utility bills, or access the savings needed for their partner’s care. It turns what is already an emotional time into a complex, bureaucratic challenge.

The High Cost of Inertia

It is easy to view an LPA as a cost that can be avoided or deferred. However, the cost of not having one is far higher. Once someone can no longer sign a legal document, it is too late to set up an LPA.

The only alternative is to apply to the Court of Protection for a ‘Deputyship.’ This is a notoriously lengthy and costly process, often taking many months and incurring thousands of pounds in fees and ongoing costs. In contrast, establishing an LPA is a straightforward, one-off step that keeps control within your family and provides an insurance policy you hope you’ll never need, but will be infinitely glad to have.

Why Both LPAs Matter

While we often focus on the financial side, the Health and Welfare LPA is equally crucial. It gives you the power to choose who will make decisions about your medical care, your daily routine, and even where you live.

Without this document, doctors and social workers ultimately have the final say. Although they will consult your family, they are not legally required to follow their wishes. An LPA ensures that your personal values and preferences are heard loud and clear, even when you cannot speak for yourself.

A Safety Net for Every Stage of Life

Although some see an LPA as something only for the elderly, the reality is that every adult should have one. Life is full of surprises. Whether you’re a young professional, a new parent, or enjoying retirement, having these documents ready is the ultimate safety net.

Think of it as a gift to your family. It removes uncertainty and legal hurdles, allowing them to focus on what truly matters: supporting you.

Our Advice

Setting up a Lasting Power of Attorney isn’t about giving up your independence; it’s about protecting it. It’s about taking charge of your future while you are vibrant and well. This way, if there comes a time when you can’t make decisions for yourself, you can be confident that the person holding the pen is someone who loves you, knows you, and has your best interests at heart.

Please don’t hesitate to contact our specialist team for more information or advice. We’re here to help.

Managing The Invisible Intruder in Your Conveyancing

Buying or selling a home is a major milestone. It brings excitement, along with the chaos of packing and the weight of handling significant paperwork. However, as technology advances, the world of conveyancing faces new, more complex challenges. While digital tools help speed up the process, they also introduce new risks. Possibly the greatest risk today is that of cybercriminals using AI to commit fraud, especially in the final stages of a move.

For years, property experts have warned about ‘Friday afternoon fraud’, in which a last-minute email tricks someone into sending their deposit to the wrong bank account. Today, these threats are more sophisticated, more personal, and hitting closer to home.

The Rise of the ‘Synthetic’ Seller

In 2026, identity fraud is no longer just about a stolen passport. We are seeing more cases of synthetic identities and deepfake impersonations. Using advanced AI, criminals create ‘blended’ identities by combining a real person’s details with AI-generated faces and fabricated histories.

Even more concerning, the security of video-call ‘liveness checks’ is being questioned. Skilled deepfakes now enable fraudsters to mimic a homeowner’s voice and appearance in real time. To those watching the screen, everything may seem verified. The documents genuinely appear legitimate, and the face matches. However, the true owner remains completely unaware that their property is being sold illegally.

Why Conveyancing is the Target

It is simply a matter of high stakes. Property transactions invariably involve:

1. Large Sums of Money: Hundreds of thousands of pounds changing hands in a single transaction.
2. Tight Deadlines: Within a property chain, time pressures can lead people to miss vital warning signs.
3. Complex Connections: With buyers, sellers, agents, and lenders all communicating, there are numerous entry points where a hacker might try to intercept messages. 

Legal & Regulatory Protection

The legal profession in England and Wales has strengthened its defences. As of early 2026, significant updates have changed the game:

1. The DVS Register: Under Treasury guidance, solicitors now rely on the Digital Verification Services (DVS) Register. This ensures that any digital ID tool used is certified under the UK Digital Identity and Attributes Trust Framework.

2. CQS Mandatory Updates: The Law Society’s Conveyancing Quality Scheme (CQS) has rolled out its 2026 mandatory training. Lawyers accredited under the scheme are now specifically tested on their ability to identify payment diversion fraud and AI-driven deepfake risks.

3. HMLR Digital Identity Standard: HM Land Registry has refined its ‘Safe Harbour’ standard. If a solicitor uses biometric technology to verify the cryptographic chip in your passport, it provides the highest level of protection against fraud.

How to Protect Your Move

While technology is getting smarter, the best defence remains a combination of modern tools and old-fashioned vigilance.

Risk Factor	Recommended Action
Joint Tenants	Never rely on bank details sent via email. Always confirm via a secure portal or by calling a number you’ve used before.
Identity Theft	Ensure your solicitor uses Biometric ID verification. This doesn't just look at a photo; it talks to the secure chip in your ID.
Title Fraud	Sign up for the HM Land Registry Property Alert service. It’s free and alerts you if anyone attempts to change your property's register.
The Digital Mask	Trust the human in the loop. If your solicitor asks for extra proof or a face-to-face meeting, they aren't being difficult, just diligent.

Our Advice

The future of conveyancing is digital, and for the most part, that’s a win for everyone. Already, many enjoy the convenience of signing deeds electronically, and some track progress via apps. However, as fraud becomes more industrialised, the relationship between a client and their lawyers must be built on transparency.

If a request feels urgent, a bank account change seems sudden, or a digital process feels too easy, everyone involved must take a breath. In the high-stakes world of property, slowing down is often the most sophisticated security measure we have.

In most cases, an individual’s home is their most valuable asset. In 2026 and beyond, protecting it requires more than a sturdy lock on the front door. It also requires a digital shield and a trained, watchful, professional eye.

If you would like more information or guidance on buying or selling property, please don’t hesitate to contact us. We’re here to help.

Why Your Final Wishes Deserve More Than Just an Algorithm

We live in a time when ‘there’s an AI for that’ has become a reality. From composing emails to generating a week’s worth of recipe ideas, artificial intelligence appears to be a practical solution for many everyday tasks. So, it was only a matter of time before these tools turned to the most dreaded of life’s administrative duties: the Last Will and Testament.

The benefits seem clear. Imagine it’s midnight on a Tuesday, and you suddenly realise you’re not immortal. A friendly chatbot offers to draft a Will for free in less than thirty seconds. This path avoids office visits, awkward savings discussions, or solicitors’ fees. However, while AI excels at predicting words, it cannot replace personalised advice from a qualified legal professional.

Unseen Risks

The greatest danger of modern AI lies in its confidence. It speaks with the assured tone of a High Court judge, even when it is hallucinating facts or confusing the laws of England and Wales with those of California.

Crucially, an algorithm is not a qualified solicitor. A human expert does something a chatbot never can: they listen to what you aren’t saying. When you tell a solicitor you want to leave everything to your children, they might ask about the estranged son you haven’t spoken to in a decade. They will warn you about the Inheritance (Provision for Family and Dependants) Act 1975, which allows specific people to challenge a Will if you exclude them.

AI lacks this legal intuition. It won’t flag ambiguous DIY wording, nor does it understand the nuance of blended families. It cannot advise on the shifting sands of Inheritance Tax thresholds. Instead, it simply follows a pattern of words, oblivious to the fact that a misplaced comma can alter the distribution of your estate.

Furthermore, the Wills Act 1837 governs the legal requirements for all Wills made in England and Wales. This Victorian legislation remains surprisingly persistent. Unless you sign and witness your Will in a very specific manner, the document essentially becomes a costly piece of scrap paper. An invalid Will often means your wishes go ignored, or worse, your loved ones face financial hardship or a stressful legal dispute.

The High Cost of “Free”

Using AI to save a few hundred pounds carries a stark irony. If a solicitor makes a mistake, they hold professional indemnity insurance and answer to a regulator (the SRA). You have someone to hold to account. Conversely, if an AI “hallucinates” a clause or relies on outdated law, you have no recourse.

We are already seeing a rise in family disputes over poorly drafted or unclear Wills. These battles drain finances and tear families apart. By the time the mistake surfaces, the testator is gone, and the chatbot has long since been updated. Your grieving family is left to pick up the pieces alone.

Our Advice

Technology is a tool, not a substitute for judgment. AI can help you write a wedding speech or a LinkedIn post, but a Will is the final statement you leave to the world. Your life is unique; your family is more than just data.

When you look to protect your loved ones, don’t rely on a machine that can’t tell the difference between a ‘beneficiary’ and a ‘buffer’. Some things are best done the traditional way—with a human who understands that a Will is more than a document; it’s a promise.

Please don’t hesitate to contact us for advice or information. We’re here to help.

Protecting Your Assets and Your Beneficiaries

When you consider the future, it is natural to want the people you love to be safe and well cared for. Estate planning goes beyond simply having a Will. It is about two equally important things; protecting your assets from outside risks and protecting your beneficiaries from challenges they may not be ready to handle.

Trusts are a wonderful and effective way to achieve this peace of mind. They ensure your hard-earned assets reach the right hands at exactly the right moment.

Why Use a Trust?

A trust is a helpful legal arrangement in which you hand over assets to trusted individuals (trustees) to manage on behalf of others (beneficiaries). Many families choose to use trusts to:

• Protect young children who aren’t quite ready to manage an inheritance.
• Support vulnerable family members without affecting their benefits.
• Guide how and when money is used, like for education or housing.
• Safeguard assets from risks such as divorce, other challenges, or bankruptcy.

Common Types of Trusts

There isn’t a one-size-fits-all “standard” trust; the best choice really depends on your family’s unique circumstances.

Revocable and Irrevocable Trusts

A revocable trust is flexible, allowing you to change or revoke it during your lifetime, which can be quite convenient. On the other hand, an irrevocable trust is more permanent and offers less flexibility, but can come with better tax benefits and stronger protection from creditors.

Living Trusts and Will Trusts

A living trust is created while you’re still alive, helping you manage assets smoothly and avoid a lengthy probate process later on. A Will trust, however, is incorporated into your Will and only takes effect after you pass away.

Trusts with Specific Purposes 

• Bare Trusts are straightforward. They immediately transfer assets to the beneficiary, though trustees often hold them until the beneficiary reaches age 18 (or 16 in Scotland). While they are frequently used for children, a Bare Trust can be set up for an adult at any time. 

• Discretionary Trusts grant trustees significant authority. They decide how much money to distribute and to whom, which is very helpful if your family’s needs might change over time.

• An Interest in Possession Trust allows a beneficiary to receive income from the trust for their lifetime, while the capital eventually goes to another person.

• Trusts for Vulnerable People are designed to support individuals with disabilities, often offering tax advantages to ensure more funds go directly toward their care.

• Protective Trusts are a safeguard, helping beneficiaries who might otherwise overspend or be vulnerable to debts.

• Charitable Trusts enable you to leave a meaningful legacy for causes close to your heart, with the added benefit of potential tax reductions.

Mixed Trusts

Sometimes, blending different trust types makes the most sense. For example, some assets might be held in a Bare Trust for a child, while others are managed in a Discretionary Trust for the broader family. 

Common Trusts Comparison

Here’s a brief overview of the most common trust structures. It shows who is in control, who receives the money, and why you might prefer one over another.

 

Trust Type	Who Controls The Assets	Who Benefits	Best Used For
Bare Trust	Trustees hold the assets until the beneficiary is 18 (16 in Scotland).	One specific person who has an absolute right to all capital and income.	Simple gifts to children/grandchildren or straightforward asset management for adults.
Discretionary Trust	Trustees have full power to decide who gets what and when.	A group or "class" of people (e.g., "all my grandchildren").	Protecting assets from a beneficiary’s divorce, debt, or poor spending habits.
Interest in Possession Trust	Trustees manage the assets but must pay out all income.	An "Income Beneficiary" gets the profit/rent for life; "Capital Beneficiaries" get the rest later.	Providing for a spouse while ensuring the family home eventually goes to children.
Vulnerable Beneficiary Trust	Trustees manage the funds specifically for a person with a disability.	A disabled person or a bereaved minor.	Maximising tax breaks and protecting a vulnerable person's eligibility for state benefits.
Charitable Trust	Trustees manage the assets for a specific cause.	Registered charities or specific charitable purposes.	Leaving a lasting legacy and reducing your estate's Inheritance Tax bill.

Registering a Trust

To help keep things transparent, the UK government requires most trusts to be registered with HMRC’s Trust Registration Service (TRS). This is a standard requirement under anti-money laundering rules.

Even if your trust doesn’t owe any tax, you will likely still need to register it. Generally, you must register a UK “express trust” (one specifically created by a person) if:

• It was set up on or after 6 October 2020.
• It has become liable for any UK tax.

In most cases, you have 90 days from the date the trust is created to complete this registration. It is an important step to ensure your trust remains compliant and legal, so it’s always best to check if this applies to you early on. 

A Note on Timing and “Deprivation of Assets”

While trusts are excellent for protection, it is important to set them up for the right reasons and at the right time. Some people consider moving assets into a trust specifically to avoid future care home fees. However, if a local authority decides that the main reason for a trust was to bypass these costs, they may view it as a ‘deliberate deprivation of assets.’

In these cases, the assets might still be counted as yours when calculating care costs. This is why we always recommend planning early. Setting up a trust long before any need for care arises ensures your arrangements are robust, clear, and compliant with the law. 

Our Advice

While trusts are a valuable tool for protection, they aren’t a one-size-fits-all solution. Getting expert advice is crucial. It helps ensure the trust is tailored to your unique circumstances. It’s important to feel confident in understanding the legal, tax, and administrative implications before you proceed.

If you’re concerned about how your beneficiaries might manage an inheritance, rest assured, you’re not alone. Trusts offer a variety of options to safeguard your loved ones while honouring your wishes responsibly.

Please don’t hesitate to contact us for advice or information. We’re here to help.

The Shadow of Delusion – Ginger v Mickleburgh [2026]

Testamentary Capacity & Mental Illness

The recent ruling in Ginger & Ors v Mickleburgh & Ors [2026] EWHC 100 (Ch) demonstrates that even a professionally drafted will can be challenged on the grounds of testamentary capacity. Decided in January 2026, this lengthy dispute emphasises the importance of applying the ‘Golden Rule’ and highlights the need for strict safeguards when drafting a will for older or vulnerable individuals.

Background to the Case

The dispute involved the estate of Michael Gwilliam, who died in February 2022. For most of his life, Michael was close to his four daughters and intended for them to inherit his estate. However, in 2014, Michael’s mental health deteriorated. He was diagnosed with late-onset schizophrenia, specifically persistent delusional disorder, and was briefly detained under the Mental Health Act after an incident involving an air rifle. After his discharge, he became convinced, without any evidence, that his daughters were conspiring to have him sectioned and were attempting to steal his property.

Encouraged by his sister and a companion (the Defendants in the case), who reinforced these paranoid beliefs, Michael drew up a will in December 2014. This document was a radical departure from his previous intentions. It left only 25% of the estate to his daughters and the remainder to the defendants who had validated his delusions.

The Legal Challenge

The daughters challenged the will on two primary grounds: 

1. Lack of Testamentary Capacity. Mr Gwilliam’s daughters argued that because Michael was suffering from ‘insane delusions’, this distorted his sense of right and prevented him from properly considering their claims.

2. Fraudulent Calumny. The daughters alleged that the Defendants had poisoned Michael’s mind by making false representations about them.

The Decision

HHJ Blohm KC declared the 2014 will to be invalid. Although Michael knew he was making a will and understood the value of his estate, he failed the Banks v Goodfellow (1870) test (a legal test for capacity). His mental illness had ‘poisoned’ his view of his family.

The judge found that Michael’s beliefs about his daughters were fixed, irrational, and delusional. Because these delusions directly caused him to exclude his children, the will was set aside. Michael was declared to have died intestate. Notably, the claim of fraudulent calumny failed because the defendants genuinely believed their own false claims. This proves that honestly held misinformation is a different legal beast than deliberate fraud.

Wider Implications

This decision is a cautionary tale for legal practitioners and families. The court gave the drafting practitioner’s evidence little weight. This was because they relied on a basic checklist rather than a deep probe into the testator’s motivations. Practitioners must be the first line of defence for older and vulnerable clients.

The ruling makes the “Golden Rule” vital when a client suddenly changes their mind or expresses hostility toward their family. In these cases, a medical assessment is essential. It confirms that decisions are the client’s own and not driven by a mental disorder. We must provide a safe, private space where vulnerable individuals can speak freely without outside pressure. Ultimately, protecting a client’s interests is more than a “tick-box” exercise. It requires legal and medical professionals to work together to ensure final wishes are genuine.

Our Advice

Having a doctor assess an older person’s capacity to make a Will can be an uncomfortable but necessary conversation. While it doesn’t guarantee the Will won’t be challenged, it greatly weakens a claimant’s case if such medical evidence is available. Please don’t hesitate to contact us for more information or advice. We’re here to help.

Why Your Home’s EPC isn’t Just a Tick-Box Exercise

If you are planning to buy or sell a home this year, you may have noticed that the Energy Performance Certificate (EPC) has suddenly moved from the back of the sales pack to the very forefront of the conversation. In early 2026, the property market reached a tipping point. With the introduction of the government’s new Home Energy Model (HEM) and a shift in how banks approve mortgages, a property’s energy rating is now a key factor in its legal and financial saleability.

The Fabric First Revolution

The way a property’s energy performance is assessed has changed. While the old system was mainly based on the cost of fuel, the new energy performance standards (rolling out fully by October 2026) emphasise fabric performance. Essentially, this refers to how well your home’s building performs. That’s how well the walls, roof, and windows retain heat.

For those selling, this means invisible upgrades like cavity wall insulation are now being explicitly factored into valuations. For buyers, the new-style data offers a much clearer view of future running costs. If you are selling an energy inefficient home, you may find buyers use a low rating to negotiate a ‘retrofit discount’ to cover the cost of future mandatory upgrades.

Mortgages: The New “Green” Gatekeepers

The biggest change for the average person isn’t coming from the government, but from lenders. Green mortgages have become a primary tool for banks to manage their own carbon targets.

Energy Performance For Sellers

If your home is rated A, B, or a solid C, it is generally cheaper for a buyer to purchase because they can access lower interest rates. This makes your home more attractive and can lead to a quicker sale.

Energy Performance For Buyers

We are seeing more cases where lenders are tightening criteria or reducing “Loan to Value” (LTV) ratios for properties rated D or below.

New Property Information Mandatory

From a conveyancing perspective, 2026 is a landmark year. As of 30th March 2026, the 6th Edition of the TA6 Property Information Form is mandatory for all CQS-accredited firms.

This updated form requires much more detail on low-carbon technology and your home’s energy performance. If you have installed heat pumps, solar panels, or high-end insulation but haven’t kept the warranties and commissioning certificates, you may face significant delays during the enquiries stage. Evidence is everything.  You must keep a well-organised file of all your energy-related paperwork. It is just as vital as your FENSA certificates or gas safety records.

Inaction is a Risky Strategy

With the government’s target of having all homes meet a minimum standard by 2030, the market is already dividing. Properties that are already efficient (referred to as the ‘Green Premium’) are holding their value, while those needing improvement face a brown discount.

If you are buying, you need to know the cost to upgrade a property before you exchange. If you are selling, check your EPC early. Often, quick wins, such as switching to 100% LED lighting or topping up loft insulation, can elevate your property into a higher band, safeguarding your equity. 

Our Advice

If you’re selling, don’t wait for a buyer’s surveyor to find a problem. Commission an energy performance assessment early to identify hurdles. Providing accurate information on the TA6 is vital to avoid future claims for misrepresentation. Buyers should look beyond the asking price. Ask your legal team to scrutinise the energy section of the TA6 form early in the process to avoid inheriting a retrofit debt.

Hiring an experienced lawyer who understands these 2026 shifts can make the difference between a collapsed chain and a successful completion. Please contact us today for a bespoke conveyancing quote. We’re here to help.

Helping Your Child Buy A Property

The ‘Bank of Mum and Dad’ is firmly established among the top ten lenders in the UK. Once seen as a leg-up for first-time buyers, it is now a significant source of support for those who already own a property. Recent market data from Barclays shows a significant shift: nearly 20% of ‘second-steppers’ now rely on family support to move into their next home.

As the gap between the value of a first property and a forever family home widens, parents are contributing an average of £81,451 to help their children take that second step.  Amid current market pressure, it is clear that 2026 will see even more children rely on parental support to secure a home.

However, transferring a large sum between generations can be a legal minefield. If you don’t follow the correct procedure, you could delay the house purchase, face an unexpected tax bill, or even lose your investment entirely if your child’s relationship ends. Here are the key points you need to know before you transfer the money.

Second Steppers 

It is no longer just about getting a foot on the ladder. Many parents are now helping their children avoid the traditional starter home altogether or helping them move out of a flat into a detached or semi-detached house.

If you are supporting a child who already owns a property, the legal considerations change. You may need to look more closely at how your contribution affects their Stamp Duty liabilities or how it sits alongside the equity they have already built up in their current home.

Gift vs. Loan

Before your child views a house, decide whether this money is a gift or a loan. This decision affects both your child’s mortgage and your legal rights.

Choosing to gift is the simplest option. Most mortgage lenders prefer a non-repayable gift because it does not increase the buyer’s monthly liabilities. They will require you to sign a Gifted Deposit Letter. This document confirms that you have no legal interest in the property and that you don’t expect the money back. Once signed, you cannot change your mind.

If you choose to lend the money and expect repayment (even without interest), you need a formal loan agreement. However, be aware that many lenders view this as an additional monthly outgoing for your child, which could reduce the amount they are willing to lend.

The Importance of a Paper Trail

Anti-Money Laundering (AML) regulations are now more rigorous than ever. Your child’s solicitor isn’t just being difficult when they request your bank statements; they are legally obliged to verify the source of your funds. Typically, they will ask for 3–6 months’ worth of bank statements to confirm the source of the funds. This can include long-term savings, a house sale, or an inheritance. If the funds come from a family friend rather than a direct relative, the verification process is often even more thorough.

Protecting the Equity from Ex-Partners

This is especially vital for second-steppers who may be buying with a spouse or long-term partner. If your child is putting £100k of their own equity into a house and you are adding another £80k, you need to ensure that the ‘Declaration of Trust’ reflects these specific amounts.

This legal document sits alongside the title deeds and specifies exactly who receives what if the property is sold. By choosing a tenants in common ownership structure, you can ring-fence your contribution.

 

Ownership Type	What Happens to Your Money
Joint Tenants	Usually split 50/50, regardless of who paid what.
Tenants in Common	Shares can be 70/30, 60/40, or whatever is most appropriate.

 

Without these protections, a relationship breakdown could see the family’s generational wealth split down the middle with a former partner.

The Seven-Year Inheritance Tax Rule

Under current law, if you gift the money, it is treated as a Potentially Exempt Transfer (PET). If you live for seven years after making the gift, it is usually exempt from Inheritance Tax (IHT). However, if you die within those seven years, the gift may be subject to up to 40% tax.

Alternatively, if you lend the money, the outstanding debt remains part of your estate upon your death. Either way, it is vital to keep a clear record of the date and amount of the gift for your executors to avoid a messy HMRC investigation later.

Financial Support Checklist

Use this checklist to confirm you’ve covered all essentials before the completion date:

1.  Decide on the Structure: Is it a gift, a loan, or an equity stake?

2.  Prepare a Declaration of Trust: Essential if your child is purchasing with someone else.

3.  Review Existing Equity: If your child is selling a property, ensure your contribution is documented separately from their existing home equity.

3.  Organise Your Paperwork: Have six months’ bank statements ready for the solicitor.

4.  Review Your Retirement Savings: Make sure you have sufficient funds for the long term.

5.  Sign the Gift Letter: If you are gifting, ensure it is correctly witnessed to avoid delays.

6.  Review or Make a Will: A large gift or loan may affect how you want to distribute your estate.

Our Advice

Helping your children buy a home is a thoughtful and caring gesture, but it’s important to have everything in writing rather than rely on a handshake. In a market where the average parental contribution now exceeds £80,000, you cannot afford to wing it. Legal clarity doesn’t mean you lack trust in your family; it’s about safeguarding their future—and yours too.

Our specialist estate planning team can help you create a comprehensive estate plan that protects your assets and reflects your wishes. Contact us today. We’re here to help.

Do I Need a Trust?

In the legal world, there’s a common saying: “A Will is for the deceased, but a Trust is for the living.” If you followed our advice earlier this year, you likely feel better about making a Will. It provides the crucial foundation to ensure your estate is managed according to your wishes, rather than defaulting to impersonal intestacy laws.

However, a Will has its limitations. It is essentially a one-off directive that takes effect only after your death. Many clients ask us a deeper question: Is a Will enough, or do I need a trust?

Limitations of a Will

Once probate is granted, a Will becomes public, allowing anyone to access estate details for a fee, see your assets and beneficiaries. Furthermore, it offers limited protection if beneficiaries face challenges such as divorce, financial difficulties, or means-tested benefits.

This is where a trust can make a difference. Think of a trust as a protective vehicle. While a Will is like a set of instructions, a trust moves your assets out of your personal estate and into the care of trustees. It’s not just about giving a gift; it’s about creating a legacy with a built-in safety net.

Probate Privacy & Speed

One advantage of setting up a Trust is its speed. The probate processes can be slow, often delaying families from accessing funds for months. Since assets in a Trust are owned by the Trustees, they can provide immediate access to the needed resources, which is especially helpful during times of emotional stress. 

Your Property

Many consider their home their most valuable asset, yet it can be at risk. One issue is “sideways disinheritance,” where a surviving spouse remarries, and the home passes to the new partner’s family rather than the children. A property protection trust, for example, can provide a compassionate solution, allowing the survivor to stay in the home for life while safeguarding the capital for the children. It balances the survivor’s needs with the wish to remember the children. As the saying goes, “I want you to be looked after, but I want our children to be remembered.”

Deprivation of Assets

When discussing trusts, the conversation often turns to care home fees. You might have heard of “Deprivation of Assets“. This rule allows Local Authorities to disregard a gift if it appears to be made to avoid care costs. Be aware! Transferring assets into a Trust while you’re healthy and not expecting care is generally a wise estate planning strategy. However, doing so when care is already needed can backfire. A Trust should primarily offer strong protection—such as preventing inheritance disputes or shielding vulnerable heirs. It should not simply try to outsmart the system.

Our Advice

Staying grounded is key. Trusts aren’t always necessary; they involve initial costs. Furthermore, from 2026, many must be registered with HMRC’s Trust Registration Service (TRS). If your estate is simple and within the Inheritance Tax thresholds, a carefully drafted Will might suffice.

However, if you have a larger estate, a blended family, or need to safeguard a vulnerable loved one, a trust becomes a vital tool. It moves your focus from asset distribution to protection. Please don’t hesitate to contact us for more information or advice. We’re here to help.

The Executor’s Dilemma: Can You Challenge the Will?

In this blog, we explore a common concern for executors: whether a Will is truly valid. We look at the legal concepts involved and the potential risks an executor might face. Imagine a typical situation: someone is named as an executor in a Will, but as they review the document or consider how it was created, they start to suspect something isn’t quite right. Maybe they think the person who made the Will wasn’t mentally capable, or they wonder whether someone else pressured the person who made the Will (known as the testator).

It’s natural to question whether the person defending the Will can also be the one challenging it. The answer is a careful “yes,” but doing so can entail significant legal challenges and professional risks.

The Executor’s Dual Identity

When you’re named an executor, you take on two roles. On a personal level, you might be a beneficiary or a family member. Professionally, you act as a fiduciary.

As a fiduciary, your primary responsibility is to the estate. This usually means following the instructions in the Will. Consequently, challenging the document you were appointed to protect creates a direct conflict of interest. Handling the situation with care is therefore essential.

Grounds for a Challenge

An executor has the right to challenge a Will in England and Wales, just as anyone else with a vested interest can. Recent cases have tested some grounds for a challenge in court:

1. Lack of Testamentary Capacity

Lack of testamentary capacity means that the testator lacks the necessary mental capacity to create or amend a valid Will at the time of signing. It indicates an inability to understand the nature of the act, their assets, or who should inherit. This may be due to dementia or illness. In Leonard v Leonard [2024] EWHC 321 (Ch), the court set aside the Will for this reason, even though a professional had drafted it.

2. Undue Influence

This happens when someone pressures or coerces the deceased into signing the Will. This was recently examined in Jenkins v Evans [2024] EWHC 2730 (Ch), which focused on family pressure and the importance of neutral executors.

3. Improper Execution

When a Will doesn’t comply with legal requirements, such as the absence of the necessary witnesses, grounds for a legal challenge arise.

4. Fraud or Forgery

Fraud or forgery happens when a Will is forged or founded on intentionally misleading statements made to the deceased.

The Risks of  “Renouncing” Your Role

If you decide to challenge the Will, bear in mind that you usually can’t remain the executor. Courts view this as a “breach of duty”. To proceed, you typically need to:

1. Renounce Your Appointment

Step down and decline to act as the executor.

2. File as an “Interested Person”

Approach the court as a beneficiary or claimant rather than as an estate representative.

Attempting to challenge the Will while still serving as executor may lead the court to remove you, and you could also be held liable for delaying the probate process.

Strategic Considerations

Action	Outcome
Remain Executor	You must defend the Will, even if you doubt its validity. To avoid personal liability for costs, you must remain strictly neutral and allow the beneficiaries to fight the legal battle themselves.
Challenge the Will	You must resign (renounce), lose control of the estate, and pay your own legal fees. If the court rules against you, you risk being ordered to pay the other side’s costs as well.
Neutrality	You can ask the court for "directions" if the Will is ambiguous, or its validity is in question. If the court grants these directions, your legal costs are typically a legitimate expense to be paid for by the estate.

Practicalities

Before signing a Deed of Renunciation and surrendering your authority, gather all necessary evidence. Search for earlier versions of the Will, as the estate usually reverts to the previous valid version if the current one is invalidated. Look for signs of confusion or illness around the signing date.

Request information from the person who drafted the Will. However, be cautious, as courts do not tolerate delays. In Addison v Niaz [2024] EWHC 3124 (Fam), a professional was ordered to pay over £5,700 in costs for failing to provide information promptly.

Our Advice

An executor can challenge a Will, but they usually cannot do it while holding the keys to the estate. If you believe a Will is invalid, act quickly. The courts demand transparency, and ‘sitting on the fence’ can result in substantial costs being personally imposed on you.

If you need advice or information, please don’t hesitate to contact us. We’re here to help.

Keeping Your LPA Current

How to Change or Replace Your Attorneys

A Lasting Power of Attorney (LPA) isn’t just a “set it and forget it” document. As life evolves—marriages happen, friendships change, and people move away—the people you chose five years ago to look after your health or finances might not be the right fit today.

If you are unsure whether your LPA still reflects your wishes, here is a brief overview of what you need to know about making changes.

Removing an Attorney

As long as you still have mental capacity, you can remove an Attorney. If an Attorney is no longer the right fit—perhaps because of issues in your relationship, their health concerns, or just a change of heart—you can revoke their powers. 

The Process

You need to send a “Deed of Revocation” to the Office of the Public Guardian (OPG). You can’t simply “swap” names on an existing form. If you want to add someone new as a primary Attorney, you usually need to create a brand-new LPA. 

The Power of “Replacements” 

Think of replacement Attorneys as your “backup plan.” By naming them when you first create your LPA, you ensure that if your primary Attorney can no longer act, your affairs don’t end up in a legal vacuum.

Replacement Attorneys usually step in if the original Attorney:

• Passes away.

• Loses mental capacity.

• Declines the responsibility (disclaims). 

• Becomes bankrupt (specifically for Property and Financial Affairs LPAs). 

When a Replacement Steps In 

There is often confusion about whether a replacement remains in the role.

Permanent Replacement

If a primary Attorney dies or is permanently removed, the replacement takes over the role permanently. 

The “Step Back” Rule

In specific circumstances where an Attorney is only temporarily unable to act, the replacement may fill the gap until the original Attorney is fit to return.

NB: If your LPA is set up so that your Attorneys must act “jointly” (meaning they must agree on everything), the loss of one Attorney could cancel the entire LPA unless you have named replacements. 

If You Lose Capacity 

If you lose mental capacity and an Attorney acts improperly or cannot perform their duties, you cannot change the LPA. In these cases, an application must be made to the Court of Protection. This process can be lengthy and expensive, which is why choosing the right people (and backups) from the start is so vital. 

Our Advice 

Don’t wait for a “curveball” to find out your legal protections are outdated. Whether you need to revoke an Attorney, appoint a new one, or create your very first LPA, we can guide you through the process. Please don’t hesitate to contact us for a review of your current documents or an instant quotation. We’re here to help.

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