4 April 1988, made before, and intestacy/children

Commentary – ¶42-170

Absence of express directions, expenses

Commentary – ¶45-140

Acquisition of shares under

Commentary – 8.2.10

Ademption

Commentary – 1.2.2

Alteration of disposition

Legislation/Regulatory – IHTA84 s. 142

Alterations

Commentary – ¶22-250

Ambulatory nature of

Commentary – 1.2.2

Annuities

Directions

Commentary – Tax Reporter ¶345-300

Generally

Commentary – Tax Reporter ¶345-150
Case Law – (1) CUNARD'S TRUSTEES v. COMMISSIONERS OF INLAND REVENUE (2) MCPHEETERS v. COMMISSIONERS OF INLAND REVENUE ; 1. LORD MICHELHAM'S TRUSTEES v. THE COMMISSIONERS OF INLAND REVENUE. 2. AIMÉE LADY MICHELHAM'S EXECUTORS v. THE COMMISSIONERS OF INLAND REVENUE. ; COMMISSIONERS OF INLAND REVENUE v. LADY CASTLEMAINE ; ESDAILE v. COMMISSIONERS OF INLAND REVENUE ; JONES (H.M. INSPECTOR OF TAXES) v. WRIGHT. ; LINDUS & HORTIN v. THE COMMISSIONERS OF INLAND REVENUE ; THE TRUSTEES OF THE WILL OF H.K. BRODIE (DECEASED) v. THE COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF JOHN MORANT SETTLEMENT v. COMMISSIONERS OF INLAND REVENUE ; TRUSTEES OF PEIRSE-DUNCOMBE TRUST v. COMMISSIONERS OF INLAND REVENUE

Tax-free

Commentary – Tax Reporter ¶345-250–Tax Reporter ¶345-350

Testator's intention

Commentary – Tax Reporter ¶345-300

Applications for leave to swear to death

Commentary – ¶8-090 ; ¶A1-530

Approval by testator

Commentary – 1.10

Asset sales

Commentary – 6.8.1

Attestation clauses

Commentary – ¶17-060

Beneficiaries

Generally

Commentary – 1.11.1

Overseas estates

Commentary – Tax Reporter ¶365-325

Types of

Commentary – Tax Reporter ¶365-300

Blind/illiterate testators

Commentary – ¶8-160 ; ¶A1-130

Burden of tax

Estates partly exempt/partly chargeable

Commentary – Tax Reporter ¶630-750–Tax Reporter ¶631-050

Incidence of tax

Commentary – Tax Reporter ¶629-600–Tax Reporter ¶630-600

Capacity to make

Commentary – 1.9

Citation to propound

Commentary – ¶12-060 ; ¶A1-480

Claim against following grant of probate

Commentary – ¶15-010–¶15-060

Clerical errors in

Commentary – 1.6

Codicils

Commentary – 1.2.3 ; 1.7

Companies as beneficiaries

Commentary – ¶42-310

Compromise, extension of power

Commentary – ¶35-120

Conditional

Commentary – ¶17-030

Confidentiality of

Commentary – 1.2.2

Conflict of laws

Commentary – ¶20-010 ; ¶20-030

Construction

Commentary – ¶20-070

Construction of

Commentary – 1.8

Convention Providing Uniform Law on the Form of International Wills

Commentary – ¶20-040

Conversion, abolition of doctrine

Commentary – ¶43-160

Copies

Finding

Commentary – ¶3-020

Probate of

Commentary – ¶21-010

Court of Protection, will-making powers

Commentary – ¶1-020

Date of execution, evidence as to

Commentary – ¶8-160

Deeds of variation

Commentary – 2.6.8

Definition

Commentary – 1.2

Destruction of

Commentary – 1.7

Destruction, copy of will

Commentary – ¶22-150

Destruction, revocation by

Acts amounting to destruction

Commentary – ¶22-140

Generally

Commentary – ¶22-130

Partial

Commentary – ¶22-170

Disclaimer of estate distribution, partial

Commentary – ¶51-050

Disclosure and production, enforcement

By examination

Commentary – ¶3-030

Discretionary trust, appointment

Commentary – ¶51-190

Discretionary will trusts

Commentary – 7.4.5

Distribution from property settled by

Legislation/Regulatory – IHTA84 s. 144 ; Misc. 119

Distribution of estate, variation by

Commentary – ¶1-060

Divorce

Commentary – 1.7

Documents incorporated in

Evidence as to

Commentary – ¶8-160

Generally

Commentary – ¶17-040

Donatio mortis causa

Commentary – 1.3.5

Due execution requirement –

– see due execution of wills

Duplicate

Revocation

Commentary – ¶22-160

Torn or missing

Commentary – ¶21-050

Emotional statements (no legal force)

Commentary – 1.2.4

Examination

Generally

Commentary – ¶3-030

Executed outside England and Wales

Commentary – ¶20-020

Exempt transactions

Commentary – Stamp Taxes Reporter ¶30-600 ; Stamp Taxes Reporter ¶90-005

Existence of, priority for grant

Commentary – ¶8-050 ; ¶A1-200

Failure of gifts

Commentary – 1.12–1.21

Finding following death

Commentary – ¶3-010

Forced heirship

Commentary – 1.2.1

Foreign property

Commentary – 1.4

Foreign wills

Brussels IV

Commentary – 6.7.3

Forced heirship

Commentary – 6.7.4

Guardianship of minors

Commentary – 6.7.5

Intestacy (consequences of)

Commentary – 6.7.1

Re-sealing of

Commentary – 6.7.2

Significance of

Commentary – 6.7.1

Formalities of

Commentary – 1.6

Gifts, different types of

Commentary – 1.11

Gifts, partial disclaimer under

Commentary – ¶51-050

Giving effect to instructions

Commentary – Tax Reporter ¶365-125
HMRC Guidance – TSEM6052

Guardians, appointment

Commentary – ¶19-070

Hand-written

Commentary – 1.5.1 ; 1.6

Inspection

Public right

Commentary – ¶14-010

Interlineations

Commentary – ¶22-250

International

Commentary – ¶20-040

Intestacy

Distribution of estate rules

Commentary – Tax Reporter ¶365-175

Generally

Commentary – 1.1

Redemption of life interest in residue

Commentary – Tax Reporter ¶632-250

Intestacy rules

Commentary – 2.6.4

Joint tenancies

Commentary – 1.3.2

Joint wills

Commentary – 1.5.3

Knowledge and approval

Commentary – 1.10

Language

Other than English or Welsh

Commentary – ¶8-130

Welsh

Commentary – ¶8-120

Law Society recommendations where professionally drawn

Commentary – ¶18-110

Legacy to debtor

Commentary – ¶45-090

Life policy proceeds

Commentary – 1.3.1

Making

Commentary – ¶1-020

Marriage, revocation by

Commentary – 1.7

Marriage, second or subsequent

Commentary – 1.18

Military –

– see military wills

Mirror

Commentary – ¶28-100

Mirror wills

Commentary – 2.6.5

Missing –

– see missing wills

Mutual

Commentary – 1.5.2

Mutual –

– see mutual wills

Mutual wills

Commentary – 2.6.5

Nil-rate band discretionary trusts, interaction with stamp duty land tax

Legislation/Regulatory – PR 12/11/04-2

No property undisposed of

Commentary – ¶32-160

Occupation rights

Commentary – ¶48-040

One valid will only

Commentary – 1.2.3

Personal applicatons accompanied by

Commentary – ¶8-020

Personal representatives

– see Personal representatives

Practical trust issues

Commentary – Stamp Taxes Reporter ¶120-300–Stamp Taxes Reporter ¶120-320

Property and

Commentary – ¶19-010

Property not disposable by

Commentary – 1.3

Property undisposed of by

Commentary – ¶32-060

Proved

Commentary – ¶14-010–¶14-040

Public access

Avoiding

Commentary – ¶14-040

Generally

Commentary – ¶14-010–¶14-040

Restriction

Commentary – ¶14-030

Public nature of, after death

Commentary – 1.2.2

Reconstruction, admission to probate

Commentary – ¶21-010

Rectification

Commentary – ¶52-020 ; ¶A1-550

Residuary gifts

Commentary – ¶26-050

Residue –

– see residue

Revocation –

– see revocation of wills

Revocation of

Commentary – 1.12.1 ; 1.2.2 ; 1.7

Royal

Commentary – ¶14-020

Signature and attestation

Commentary – ¶17-050

Signature of testator

Commentary – ¶17-050

Simultaneous

Commentary – ¶22-240

Solicitor's lien over, lacking

Commentary – ¶21-080

Statutory rules

Commentary – 1.2.1

Survivorship

Commentary – 1.12.2 ; 1.3.2

Survivorship clause

Commentary – 2.6.6

Survivorship clauses

Commentary – Tax Reporter ¶631-250 ; Tax Reporter ¶631-350

Terms, condition and date of execution, evidence as to

Commentary – ¶8-160

Testamentary intent, where presumed

Commentary – ¶17-020

Testator's requests

Legislation/Regulatory – IHTA84 s. 143

Testator, signature required by

Commentary – ¶17-050

Torn

Codicil

Commentary – ¶21-060

Duplicate

Commentary – ¶21-050

Generally

Commentary – ¶21-040

Trusts

Distinction between personal representatives and trustees

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Generally

Commentary – Tax Reporter ¶355-650 ; Tax Reporter ¶365-275 ; Tax Reporter ¶366-050
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Nature of

Commentary – Tax Reporter ¶365-275
Case Law – Cochrane's Executors v. Commissioners of Inland Revenue ; Prest (H.M. Inspector of Taxes) v. Bettinson (as trustee of Gladys Dodd deceased Residuary Trust)

Vulnerable beneficiaries

Commentary – Tax Reporter ¶355-200

Types of

Commentary – 1.5

Types of bequest

Commentary – Tax Reporter ¶365-150

Validity

Commentary – Tax Reporter ¶365-000

Validity of

Commentary – 1.2.3 ; 1.6

Validity of –

– see validity of wills

Variation

By codicil

Commentary – ¶22-240

Generally

Commentary – ¶1-030

Welsh language

Commentary – ¶8-120

With pin or staple mark

Commentary – ¶21-070

Witnesses

Commentary – 1.12.1 ; 1.6

Written requirement

Commentary – ¶17-050