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Summary

Wills: What is a Will?

Wills: Characteristics of a Will

Wills: Requirements for making a valid Will

Wills: Formalities required to make a valid Will

Wills: Capacity required to make a valid Will

Wills: Privileged Wills

Wills: Scottish Wills

Wills: Construction of wills: General approach

Wills: Construction of wills: Principles of construction

Wills: Construction of wills: Meaning of words and phrases

Wills: Construction of wills: Inconsistent clauses

Wills: Construction of wills: Extrinsic evidence

Wills: Construction of wills: Rectification of Wills (England & Wales)

Wills: Construction of Wills: Rectification of Wills (Scotland)

Wills: Joint and Mutual wills: Introduction

Wills: Joint and Mutual wills: Joint wills

Wills: Joint and Mutual wills: Mutual Wills

Wills: Revocation of a will: Introduction

Wills: Revocation of a will: By subsequent Will or codicil (England & Wales, Northern Ireland)

Wills: Revocation of a Will: By subsequent Will or codicil (Scotland)

Wills: Revocation of a will: By destruction

Wills: Revocation of a will: By marriage or civil partnership

Wills: Revocation of a will: Partial revocation (England, Wales and Northern Ireland)

Wills: Revocation of a Will: partial revocation - (Scotland)

Wills: Legacies and devises: Background

Wills: Legacies and devises: Classification of legacies and devises

Wills: Legacies and devises: Ademption

Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)

Wills: Legacies and devises: Vesting (Scotland)

Wills: Legacies and devises: Abatement

Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full

Wills: Legacies and devises: Abatement caused by grossing up under s.38

The incidence of debts and legacies: Debts charged on property

The incidence of debts and legacies: Acceptance of liability to pay debts

The incidence of debts and legacies: Payment of uncharged debts out of the estate

The incidence of debts and legacies: Payment of legacies

Intestacy: Background

Intestacy: Intestacy (England and Wales): Summary of the main rules of intestacy

Intestacy: Intestacy (England and Wales): Rules of intestacy

Intestacy: Distributions under intestacy (England and Wales): Surviving spouse or civil partner

Intestacy: Distributions under intestacy (England and Wales): Statutory legacy

Intestacy: Distributions under intestacy (England and Wales): Other factors affecting surviving spouse's or civil partner's entitlement

Intestacy: Distributions under intestacy (England and Wales): Issue

Intestacy: Distributions under intestacy (England and Wales): Other persons

Intestacy: Distributions under intestacy (England and Wales): Bona vacantia

Intestacy: Distributions under intestacy (England and Wales): Beneficiary does not take up an entitlement under intestacy

Intestacy: Distributions under intestacy (England and Wales): Partial intestacy

Intestacy: Distributions under intestacy (England and Wales): Hotchpot

Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy

Intestacy: Intestacy (Scotland): Rules of intestacy

Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner

Intestacy: Distributions under intestacy (Scotland): Children

Intestacy: Distributions under intestacy (Scotland): Other persons

Intestacy: Distributions under intestacy (Scotland): Ultimus haeres

Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy

Intestacy: Distributions under intestacy (Scotland): Partial intestacy

Intestacy: Intestacy (Northern Ireland): Summary of the main rules of intestacy

Intestacy: Intestacy (Northern Ireland): Rules of intestacy

Intestacy: Distributions under intestacy (Northern Ireland): Surviving spouse or civil partner

Intestacy: Distributions under intestacy (Northern Ireland): Statutory legacy

Intestacy: Distributions under intestacy (Northern Ireland): Other factors affecting surviving spouse's or civil partner's entitlement

Intestacy: Distributions under intestacy (Northern Ireland): Issue

Intestacy: Distributions under intestacy (Northern Ireland): Other persons

Intestacy: Distributions under intestacy (Northern Ireland): Bona vacantia

Intestacy: Distributions under intestacy (Northern Ireland): Beneficiary does not take up an entitlement under intestacy

Intestacy: Distributions under intestacy (Northern Ireland): Partial intestacy

Intestacy: Distributions under intestacy (Northern Ireland): Hotchpot

Simultaneous deaths (Commorientes): Introduction

Simultaneous deaths (Commorientes): General law (England and Wales)

Simultaneous deaths (Commorientes): General law (Scotland)

Simultaneous deaths (Commorientes): General law (Northern Ireland)

Simultaneous deaths (Commorientes): IHT position

Simultaneous deaths (Commorientes): Death of younger (England & Wales)

Simultaneous deaths (Commorientes): Death of elder

Scottish Prior and Legal Rights: Introduction

Scottish Prior and Legal Rights: Prior rights: Prior rights on Intestacy

Scottish Prior and Legal Rights: Prior rights: Value for prior rights

Scottish Prior and Legal Rights: Prior rights: Examples of prior rights calculations

Scottish Prior and Legal Rights: Legal rights: Introduction

Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice on death

Scottish Prior and Legal Rights: Legal rights: Inheritance tax practice where legal rights are discharged

Scottish Prior and Legal Rights: Legal rights: Other inheritance tax implications

Scottish Prior and Legal Rights: Legal rights: Value and estate from which legal rights can be claimed

Scottish Prior and Legal Rights: Legal rights: Time limit for claim

Scottish Prior and Legal Rights: Legal rights: Election between testamentary and legal rights

Scottish Prior and Legal Rights: Legal rights: Effect of lifetime disposals on legal rights entitlement

Scottish Prior and Legal Rights: Legal rights: Claim or discharge of legal rights

Scottish Prior and Legal Rights: Legal rights: Death of potential claimant

Scottish Prior and Legal Rights: Example of legal rights calculations: The facts

Scottish Prior and Legal Rights: Example of legal rights calculations: The succession

Scottish Prior and Legal Rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made

Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 1

Scottish Prior and Legal Rights: Example of legal rights calculations: Scenario 2

Scottish Prior and Legal Rights: Legal rights: Young persons under 18

Scottish Prior and Legal Rights: Legal rights: Adults with incapacity

Scottish Prior and Legal Rights: Legal rights: Definition of children

Scottish Prior and Legal Rights: Legal rights: Meaning of representation