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Making a will is the only way to make sure that when you pass away, your estate goes to the beneficiaries that you want to receive your estate. Without a will, you will have died in ‘INTESTACY’ I which means that the beneficiaries that you would have chosen, may or not receive any part of your estate. For your estate to be distributed, ‘LETTERS OF ADMINISTRATION’ will have to be obtained by an approved person(s) which will be more costly, and time consuming. Furthermore, arguments are more likely with relatives claiming that a certain item was promised to them. ‘The Law of Intestacy’ governs how the estate will be distributed.
With making a will you can choose your executors who will deal with your estate, pay all taxes, expenses, and distribute your estate in accordance as the will directs. Should the estate be more complex, professional help can be commissioned to relieve he burden from loved ones.
Married couples may assume that their spouse gets everything. No. Under the ‘Law of Intestacy’ children have a right to an estate if it is large enough. Even if the will was made prior to a marriage, it could be revoked unless the will was made to stand with the statement: In contemplation of marriage I bequeath unto my fiancé …..
Making a will also enables guardians to be appointed to look after your children should you pass away whilst they are below the age of 18 years. In the event of no person named in the n appevent of the death of both parents, children can be placed in temporary care until a suitable person applies for a ‘Residency Order’ to care for the children until they attain the age of 18 years. Whilst they cannot legally inherit until they attain the age of 18 years, trusts for them can be discussed at an appointment.
Unmarried couples unfortunately do not have the same legal right as if they were married. Under the ‘Law of Intestacy’ could not receive any part of the estate. It will go to the next of kin, though a claim can be made by the surviving partner.
A case of no will involved a person intending to make a will not to include his brother, his only living relative, sadly died suddenly. Given his brother was his next of kin, was able to inherit the whole estate, hence his final wishes completely overturned.
If you do not have a will in place as yet, please consider making one.
This an extensive subject as there are various trusts that better explained at an appointment.
An example is where a property can be protected by an ‘Asset Protection Trust’ whereby a married couple with children having this trust can ensure that the children receive their share of the estate should spouse die, then the survivor remarries. In the event of the death of the then surviving spouse, the new spouse can will the entire estate to her children, hence the children from the original marriage getting nothing, known as ‘Sideways Disinheritance’. This trust can also mitigate care home fees.
Like trusts, this also a very extensive subject that can be explained more in depth at an appointment. Briefly, the threshold stands at £325,000 NIL RATE BAND (NRB) possibly until 2024. Given the rise in property prices, IHT planning needs to be done. Life polices should be placed in trust in order for them to be paid out more quickly, and do not form part of the estate that could lead to the estate’s value exceeding the £325,000, placing clients in the IHT bracket. Whilst on the death of a spouse, the other spouse can use that NRB (£650,000) if no gifts have been made in the last seven years. If gift have been made, the remaining allowance can be used. For a couple with children, extra relief is available with ‘RESIDENTIAL NIL RATE BAND’ (RNRB) this give an extra £175,000 to each couple making a total of £500,00 per person. It only applies to couples with lineal descendants (children).
An example would be if no IHT planning were done, an estate worth £1,000,000 would be subject to £675,000 IHT (£1,000,000 - £325,000) at 40% being £270,000. Net estate being £730,000 before other expenses being paid, ie funeral expenses, and other debts. Quite a large part of the estate going to the taxman.
There are two types of Lasting Power of Attorney (LPA). These are: Property & Financial, Health & Welfare. Property & Financial enables attorneys to look after the donor’s financial affairs in the event of the donor losing capacity. Health & Welfare attorneys look after the health & Welfare of the donor. LPA’s are required to be registered with the: ‘ Office of Public Guardian’ office. (OPG) The LPA becomes active once the donor loses capacity. A ‘Certificate Provider’ is required to which confirms that the donor has lost capacity. Suitable persons would be: family doctor, relatives, or persons known to the donor. Fees are payable upon the LPA being registered with the OPG that vary according to the donor’s circumstances.
The importance of making an LPA is when capacity is lost, bank accounts, and matters that require authority cannot be dealt with as easily. Going down the route of the ‘Court of Protection is costly, time consuming, and where payment is required, eg a mortgage has to be paid by the donor, it can prove very difficult to deal with. Court of Protection orders usually take nine months to complete, and require suitably vetted persons to be appointed.
Trusting that these topics give a brief insight in considering estate planning. Please contact me for further details, and a no obligation quotation.