It was a general principle of law that we are free to leave what we own to any persons or organisations of our choice upon our death. The IPDFA 1975 (“the Act”) however was enacted to “put right” situations where the surviving spouses and young children are left with little or nothing from the estate

Today’s article in the Telegraph on beloved actor Rik Mayall’s highlights the common misconception that one’s estate passes on in its entirety to one’s surviving spouse on death in the absence of a valid Will. Not only is the lack of a Will most likely to be bring about avoidable (and sometimes terrifyingly contentious) disputes amongst the

Background It is common for married couples to own assets in joint names. Income arising from jointly held assets is treated for tax purposes as divided equally between husband and wife, subject to rules relating to shares in close companies. It is also possible for the married couple to make a declaration setting out the