header-logo header-logo

Last wishes

20 September 2007 / Julian Washington , Penelope Burton
Issue: 7289 / Categories: Features , Wills & Probate
printer mail-detail

The dangers of DIY wills and dying intestate should
not be underestimated, say Penelope Burton and
Julian Washington

The law lays down strict rules about what happens to a person’s estate if he dies without a will, and these rules depend on the deceased’s circumstances. In broad terms, the position in England and Wales is:
- If a person is married or in a registered civil partnership and his estate is worth £125,000 or less, everything goes to his spouse or civil partner.
- If a person is married or in a registered civil partnership and his estate is worth over £125,000, his spouse or civil partner won’t automatically get everything, although they will receive:
- Personal items, such as household articles and cars.
- £125,000 free of inheritance tax or £200,000 if the deceased has not left any children.
- The rest of the estate is divided into two. If the deceased has left children, half the residue passes outright to the children and the other half is held on a life interest for the surviving spouse or civil partner—and on the

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Pillsbury—Steven James

Pillsbury—Steven James

Firm boosts London IP capability with high-profile technology sector hire

Clarke Willmott—Michelle Seddon

Clarke Willmott—Michelle Seddon

Private client specialist joins as partner in Taunton office

DWF—Rory White-Andrews

DWF—Rory White-Andrews

Finance and restructuring offering strengthened by partner hire in London

NEWS
Mazur v Charles Russell Speechlys LLP [2025] EWHC 2341 (KB) continues to stir controversy across civil litigation, according to NLJ columnist Professor Dominic Regan of City Law School—AKA ‘The insider’
SRA v Goodwin is a rare disciplinary decision where a solicitor found to have acted dishonestly avoided being struck off, says Clare Hughes-Williams of DAC Beachcroft in this week's NLJ. The Solicitors Disciplinary Tribunal (SDT) imposed a 12-month suspension instead, citing medical evidence and the absence of harm to clients
In their latest Family Law Brief for NLJ, Ellie Hampson-Jones and Carla Ditz of Stewarts review three key family law rulings, including the latest instalment in the long-running saga of Potanin v Potanina
The Asian International Arbitration Centre’s sweeping reforms through its AIAC Suite of Rules 2026, unveiled at Asia ADR Week, are under examination in this week's NLJ by John (Ching Jack) Choi of Gresham Legal
In this week's issue of NLJ, Yasseen Gailani and Alexander Martin of Quinn Emanuel report on the High Court’s decision in Skatteforvaltningen (SKAT) v Solo Capital Partners LLP & Ors [2025], where Denmark’s tax authority failed to recover £1.4bn in disputed dividend tax refunds
back-to-top-scroll