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Wills, Trusts and Probate

Elizabeth Fillingham

Elizabeth is an Associate in our Wills, Trusts and Probate team in our High Wycombe office.

Shannon Zermani

Shannon is a Lawyer in the Wills, Trusts and Probate team based in our Amersham office.

Shannon specialises in a variety of areas including Wills, Lasting Powers of Attorney, Probate, Tax and Court of Protection applications. Shannon is professional yet approachable and can explain in simple terms what can be a complex and technical procedure.  

Joan Laycock

Joan is a paralegal in the Wills, Trust & Probate team, working closely with Shannon Zermani in the day-to-day management of files relating to Wills, Probate and Powers of Attorney.

Jonathan Gallop

Jonathan is a Partner and Head of the Wills, Trusts and Probate team.

Jonathan undertakes the full range of Private Client work, including WillsProbate and Administration of EstatesLasting Powers of AttorneyTrusts and Tax Planning.

Jonathan is recognised in the leading legal directories, The Legal 500 and Chambers High Net Worth. He has worked at Blaser Mills Law for over 15 years and has built long standing relationships with clients, including generations of wealthy families, professionals and business owners in Buckinghamshire and the Chilterns.

Jonathan has a high level of technical knowledge, particularly in the fields of estate planning and the administration of high value estates. He is also skilled in drafting complex Wills and associated inheritance tax advice, as well as drafting specific trusts relating to disability and care.

Jonathan is an Associate Member of STEP, the world’s leading organisation for private wealth professionals, and a Full Accredited Member of Solicitors for the Elderly (SFE), an independent national organisation of lawyers who provide specialist legal advice for older and vulnerable people.

Blaser Mills Law ranks in the Chambers High Net Worth Guide 2024

The Chambers High Net Worth (HNW) Guide has announced the results of its latest rankings for 2024. The guide ranks solicitors in specialist areas of law within the High Net Worth category.

Recognised as the most commonly used directory in the legal sector, the Chambers HNW Guide has moved up our Wills, Trust and Probate team to Band 1, having ranked previously for eight consecutive years, and sees the team as a ‘Leading Firm’ in Private Wealth Law , with feedback highlighting various strengths of the department:

“Their level of expertise has given me every confidence that I am in a winning position and am in no doubt that I have the best people behind me.”
“I have always found Blaser Mills quick to marshall the client for instructions, become available for conferences, and in facilitating counsel to make difficult deadlines under pressure.”
“Blaser Mills are always very responsive, supportive and knowledgeable.”

Jonathan Gallop, Partner and Head of Wills, Trusts and Probate, has ranked for three consecutive years as a Band 3 Individual in Private Wealth Law. In the guide Jonathan’s private wealth law clients left him great feedback: “Jonathan is very approachable, he listens and seems genuinely kind and appreciates your situation if lots of bereavements.”

Senior Associate, Sara Rendell, has been ranked as an ‘Associate to Watch’ in Private Wealth Law, four years running. The guide describes Sara as a “… efficient, clear, responsive, knowledgeable and cheerful.”

We are also delighted to announce that our Partner, Karen Woodison, has ranked for the first time in Band 3. A client said: “It’s a good working relationship and I’m always pleased to speak with Karen, who is always helpful.”

Partner and Head of department, Jonathan, commented: “I am delighted that our team has been recognised as leaders in its field by Chambers, assuring our clients that we provide an excellent level of service and specialist legal advice to High Net Worth individuals. It is great to see the team rank in Band 1, moving up two positions over the last few years is a great testament to the hard work that goes on behind the scenes”.

For any enquiries related to our Wills, Trusts and Probate team contact us on 020 3814 2020 or email enquiries@blasermills.co.uk.

Wills

Making a Will is an essential part of financial planning. It can help you structure your estate efficiently, support your loved ones and ensure they benefit from tax exemptions. It’s also an important opportunity to ensure your family understands your wishes, helping to avoid disagreements in the future.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

A tailored Will writing service

We work collaboratively with our clients to create a plan for the future that is tailored to their individual requirements. We know that making a Will is an important moment, so we’ll ensure you clearly understand the process and the implications of any decisions you make.

We like to meet with clients in our offices or at their homes to take instructions, so that we can ensure we understand their unique concerns. Our Wills, trusts and probate solicitors will draw on their in-depth experience to create the right Will for you and your loved ones – ensuring it delivers on your wishes after you are gone.

Why make a Will?

If you die without making a Will, your estate will pass under the terms of the intestacy rules to close family members, in a strictly prescribed order and in precise sums. This may not be what you would choose, and it can cause resentment and ill-feeling if some people are excluded. For example, step-children or unmarried partners would not inherit anything.

Making a Will with the support of an expert ensures your wishes and financial requirements are taken into account, giving you peace of mind that your family and loved ones will be provided for in the future. You also have the opportunity to structure your estate in a way that protects your assets as far as possible from Inheritance Tax and other claims.

Choosing your executor

When you write a Will, you can decide who you would like to carry out the administration of your estate after you die. This can be a difficult task and it is important that those who are called upon to be an executor are both willing and capable.

Estate administration involves the collecting in and valuing of all of the deceased’s assets, clearing and sale of property, calculation and payment of tax and other debts, preparation of estate accounts and distribution of the estate. If you feel there isn’t anyone who could take on this role for you, we can appoint a professional executor to act on your behalf.

Appointing a guardian

Within your Will you can appoint a guardian or guardians for your children who are aged below 18, or who are adults but unable to manage their own affairs. We can also help you to set up a trust alongside your Will to provide for your children’s financial needs and to look after funds until they reach the age at which they are to inherit them.

Wills with overseas assets

Any assets held overseas must be carefully considered in estate and tax planning. Other jurisdictions have their own rules concerning the passing on of property and other assets. If you have international connections and assets, we can help you ensure that the whole of your estate, wherever it is held, is passed on to your beneficiaries exactly as you’d like.

Find out more

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Trusts

Setting up a trust to protect and control your assets can be an efficient way of controlling the amount of Inheritance Tax and Capital Gains Tax you pay. A trust can also be used to look after loved ones and ensure that they have financial security, even if they are not in control of the capital themselves.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Bespoke advice for you and your family

We can provide ongoing guidance and support to ensure your assets are working for you in the way that you want. We take the time to get to know you and to understand how you want to look after your family and loved ones, both now and in the future.

Our advice is always clear and straight-forward, and we make sure we are always available to talk through any concerns you may have and answer all of your questions. Our trust fund and tax planning solicitors have worked across a range of high-value matters involving high-net-worth individuals, including sports professionals. We have helped them to effectively manage their wealth in a way the ensures the long-term prosperity of their family. We aim to provide peace of mind as well as financial security for you and those you care about.

Trusts and Inheritance Tax planning

By putting funds into a trust, they are no longer part of your estate. This means that ultimately any assets that have been transferred to a trust may not be included in the calculation for Inheritance Tax. Trust monies are also protected from relationship or business difficulties.

This means that by creating a trust, you can direct your assets where you want them to go, for example, to provide for children or grandchildren, as well as reducing your overall Inheritance Tax liability.

Setting up a trust

To set up a trust, you need to choose trustees and have a trust deed or Will drawn up appointing them to control the trust. You would then transfer the assets to the trust, or this would be done during the administration of your estate. These assets could be property, cash, business interests or other investments. Our team will discuss with you how to choose the right trustee and advise you on the transfer of assets.

A trust deed can contain rules, set down by the person putting funds into the trust, known as the settlor. Different types of trust give trustees and beneficiaries varying rights to the funds in the trust. When setting up a trust, we’ll help you decide which type of trust will be most suitable for your situation and explain the advantages.

A common type of trust is the discretionary trust, where the trustees have discretion to pay income and capital from the trust to the beneficiaries as they see fit.

A life interest trust is also often used to give someone the use of an asset during their lifetime, for example, a spouse with a life interest in a property could live there for as long as they wish, then when they leave or die, the property would be passed on in accordance with the owner’s Will. This is particularly useful in the event of a second marriage, where a new partner can stay in their home for the rest of their life but ultimately the property would pass to the children of a first marriage.

Trust funds for future generations

If you have children whom you wish to provide for after you are gone, you can use your Will to create a trust with the purpose of funding their needs until they reach adulthood. Your assets will be transferred to the trust on your death and the trustees would be responsible for looking after these funds and paying for your children’s needs in accordance with your wishes. This could include living expenses, education and money for a car or other expensive item.

When setting up the trust in your Will, you can choose the age at which your children are to inherit the money in the trust outright. If you have a child who will not be able to manage their own affairs, then the trust can continue for as long as needed.

Contact us

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Tax and estate planning

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

We are here to support you throughout your life and ensure your wealth is managed and distributed in the way you want. This includes mitigating Inheritance Tax and Capital Gains Tax where possible to ensure that your estate is protected for the next generation. Our in-depth expertise and pragmatic advice means that you will benefit from a bespoke service that puts your family’s security first.

We work with clients, often over the long term, to implement tax-efficient succession plans. This can include trust creationputting the right Will in place, giving lifetime gifts, charitable donations and various asset protection strategies.

We specialise in complicated and high-net-worth finances, and our tax experts deal with assets both in the UK and overseas. You can be confident that we won’t miss any opportunities to put in place structures that comply with legislation in any other jurisdictions that are relevant to your circumstances.

Expert Inheritance Tax planning

We can assess your current Inheritance Tax liability and advise you as to the tax reliefs and exemptions that we can apply to reduce this. Our expert team can also set up trusts and restructure your estate to substantially reduce the amount payable.

This is a complex area of law and our team have decades of experience, meaning we can look at the overall picture and advise on the most cost-efficient ways of protecting your assets.

How we help with efficient succession planning

Our tax and estate solicitors will work with you to identify the assets within your estate and the various possibilities for the future. Our team will take the time to get to know you and understand your situation so that you can be assured their advice is right for your situation.

When drawing up trusts, your wishes for your family are the priority. For example, at what age you wish your children or other dependants to manage their own finances and for how long you wish trusts to remain in place.

We will guide you through making lifetime gifts and the amounts and timing needed to maximise tax exemptions.

Working with your family

As an experienced and trusted law firm, we work with families over time as their close adviser, helping to ensure their wealth is passed seamlessly from one generation to the next. By showing our clients how assets can be structured to protect them for the future, we secure the financial benefits for our clients and help them avoid unpleasant surprises and conflict that can arise when dealing with succession.

Effectively planning for the future gives you the certainty of knowing that your loved ones will be taken care of and your wealth will be used in the way you wish.

Contact us

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Probate services

In the difficult period following someone’s death, decisions have to be made about their estate and winding-up their affairs. If they have left a Will, their named executor will be responsible for dealing with the administration.

If they did not leave a Will, a family member will need to apply to be appointed as administrator. We act on behalf of both executors and administrators to ensure estate affairs are dealt with quickly and efficiently.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

We have in-depth experience acting on behalf of executors and administrators, particularly in complicated, high-value estates. We understand that it is a difficult time for loved ones and we pride ourselves on our sensitive and pragmatic approach.

By appointing us to deal with a probate or administration, you can be sure the matter will be handled efficiently, with assets protected and the estate passed on in accordance with the deceased’s wishes.

Because the process is often complex, we’ll guide you throughout to ensure you have a full understanding of every stage. Our solicitors are always available to speak to you during the course of a probate and we will keep you up-to-date so that you can focus on other matters.

What is Probate and what is involved?

Unless an estate is small, it is usually a legal requirement that a grant of probate is obtained after someone’s death or, if they did not leave a Will, letters of administration. Applying for probate to the Probate Registry is something we can deal with on your behalf.

The appointed executor or administrator will then need to carry out a number of tasks, in a certain order, to finalise the deceased’s affairs.

Firstly, assets must be identified and valued. Once this has been done, this needs to be reported to HM Revenue and Customs so that Inheritance Tax can be calculated and paid. Any cash gifts given by the deceased in the seven years before death must also be reported.

Once the Inheritance Tax has been paid, the grant of probate or letters of administration are applied for, then the deceased’s assets are collected in and debts paid, to include calculation and payment of all tax liabilities. Property owned by the deceased will also be cleared and sold if necessary.

Estate accounts need to be drawn up and the estate must be distributed in accordance with the deceased’s Will or, if they did not leave a Will, under the rules of intestacy. This is not an exhaustive list of steps and there are a number of other legal requirements that must be met.

How long does probate take?

The actual grant of probate is usually issued by the Probate Registry in around 12-16 weeks. The time taken to wind up an estate depends upon its size and complexity. As a rough guide, it often takes around 6-12 months, particularly if a property needs to be sold. Small estates can be dealt with more quickly, while complicated ones often take over a year.

Advising on complex estate administration

We are experts in the administration of complex estates and in dealing with complicated tax matters following a death.

We can advise on how to minimise Inheritance Tax liabilities, for instance by the drafting of a deed of variation. We also regularly make applications to HM Revenue and Customs on behalf of an estate for business property relief from Inheritance Tax.

If the estate includes overseas assets, we can liaise with authorities and lawyers in other jurisdictions to ensure all liabilities are met and that property is sold where appropriate and other assets collected in.

In the unfortunate event that a Will or trust dispute arises between beneficiaries, we are able to represent you, with the objection of reaching a swift and satisfactory conclusion.

Contact us

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Court of protection

The Court of Protection exists to protect the interests of those who are no longer able to manage their own affairs. It has the power to make decisions for people in respect of their health, welfare, money and property. The court can also appoint a deputy to act on behalf of someone who does not have the capacity to deal with matters themselves.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

We understand how painful it is when a loved one reaches the point when they can no longer cope with everyday life without assistance. Our experienced team will act on your behalf to help put the right framework in place to allow you to manage your relative’s affairs.

We always aim to provide peace of mind and clear, pragmatic guidance in what can be a very difficult and upsetting situation. Our lawyers will always take the time to talk through everything with you, answering questions and explaining the process until they are sure that you are happy. Our goal is to make things as easy as possible for you and your loved one, so that you can face the future knowing they will have security and the care they need.

Dealing with the affairs of someone who has lost capacity

When someone loses the ability to manage their own affairs and they have not put a Lasting Power of Attorney in place, no-one else has the right to deal with matters on their behalf without consent. This means that family members will need to make an application to the Court of Protection for someone to be appointed as a deputy if they wish to help with future care, financial and administration matters.

Our team helps the families of those who have lost capacity to go through the required legal process, so that they can continue to care for their relative.

The application requires the submission of four or five detailed forms together with a doctor’s certificate and application fee. The court can take a considerable time to consider the papers, during which the person who has lost capacity may be left in limbo, with no-one to manage their funds or arrange for payment of bills.

When a deputy is appointed, the court will set out the scope of their authority to act. This may include property and financial authority and/or personal welfare authority. The latter allows the deputy to made decisions about personal care and medical treatment.

The court will remain involved to oversee the deputy’s activities and every year the deputy will be required to submit an annual report to the Office of the Public Guardian detailing the decisions they have made.

If disputes arise over the care or financial matters of a Court of Protection patient, the court can step in to make a decision.

Statutory will

If someone has lost capacity and has not yet made a Will, then the Court of Protection can make a statutory Will on their behalf. The family of the person concerned can make the application on their behalf. The application requires extensive details, including a draft of the proposed new Will, an explanation for its terms, details of family members, lists of assets, copies of any existing Wills or Lasting Powers of Attorney and financial and other details.

The court will contact any beneficiaries who may lose out if the new Will is made and they have the opportunity to oppose the application.

Lasting power of attorney

If someone has made a Lasting Power of Attorney before they lose capacity, then the process is much simpler. The document will name the attorney that they want to deal with their affairs, either property and financial affairs or health and wellbeing matters, and this person can step in straight away to help.

It is widely recommended that both a Lasting Power of Attorney and a valid, up to date Will should be in place for everyone to avoid the complicated process of involving the Court of Protection. Our team is happy to talk the process through with you and answer any questions you may have.

Contact us

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Lasting powers of attorney

A Lasting Power of Attorney is a document that legally appoints someone to act on your behalf, should you become unable to manage your own affairs. It can save your loved ones from going through difficulties if they need help in the future and it allows personal and financial matters to be dealt with efficiently.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Working with you to plan for the future

We place great importance on helping our clients organise their affairs to give them and their loved ones the best advantage, both now and in the future. Through comprehensive and pragmatic advice, we will help you put the right documents in place and ensure your assets are protected and your loved ones are cared for.

We understand that these conversations are difficult to have but we aim to make the process as easy as possible for you. Together we will take the time to talk through your wishes with you and provide reassurance as well as clear and constructive advice. Our team members are highly experienced in dealing with these sensitive matters and will be able to answer any questions you have. Our aim is to ensure you have complete peace of mind and a full understanding of all aspects of what you are signing.

What is a Lasting Power of Attorney?

A Lasting Power of Attorney is an essential part of planning for the future as it allows a loved one to make decisions on your behalf, should you be unable to do so yourself. Once it has been executed, the document can be stored until such time as it is needed.

You can sign two different types of Lasting Power of Attorney – each taking a different role. Firstly, one that covers property and financial affairs. This includes the power to manage bank accounts, pay expenses, complete tax returns, deal with investments and buy and sell property. Once registered, and unless you have put a restriction on it, this type of Lasting Power of Attorney can be used by your attorney(s) straight away. Lasting Power of Attorney replaced Enduring Powers of Attorney from 1st October 2007, although any Enduring Powers of Attorney made before that date are still effective.

The second type of Lasting Power of Attorney covers health and welfare decisions if you have lost mental capacity. This is for decisions about your personal care, such as where you will live, who will live with you and some medical decisions, including consent to or refusal of life-sustaining treatments.

You can choose different attorneys for each type of Lasting Power of Attorney, and our specialist team of Wills and probate solicitors can help you establish the best options for your circumstances.

Why it is important to have a Lasting Power of Attorney

If you can no longer manage your own affairs and you do not appoint someone into the role of Lasting Power of Attorney, your loved ones could find it difficult to help you as they will not be able to deal with your assets or make decisions on your behalf.

This can cause problems if a property needs to be sold and bills need to be paid, for instance if you need a carer or to pay a nursing home. In some cases, even your spouse might be legally unable to make the necessary decisions or sell a jointly owned home.

In this event, a family member would need to make an application to the Court of Protection to become your deputy. This is more expensive than appointing a Power of Attorney and involves more ongoing expenses as the Court continues to monitor their activities on your behalf, including requiring them to submit annual accounts.

Appointing an attorney to act on your behalf

By deciding in advance who you would like to act as your Lasting Power of Attorney, you can be sure you have the right plans in place by discussing matters with them. It will also ensure you have chosen someone who is both willing and able to take on the role.

When choosing your attorneys, you need to think very carefully. A Lasting Power of Attorney is an extremely powerful document as you are handing over key decisions about your life, your welfare and your assets to someone else. Therefore you should choose people who are responsible, trustworthy and have the appropriate skills to make the decisions you set out in the LPA.

We help our clients and their attorneys understand the responsibilities that are involved as a Lasting Power of Attorney, and that everyone is happy with the arrangement. It is possible to appoint more than one attorney to act for you and our Wills, Trusts and Probate team can explain the advantages and disadvantages of this.

When to make a Lasting Power of Attorney

A Lasting Power of Attorney does not come into effect immediately so, it should be signed well in advance of when it is needed. If it is left too late, it may no longer be possible to sign at that stage, especially if the person signing no longer has the mental capacity to understand what they are signing.

Having a Lasting Power of Attorney in place gives you and your loved ones peace of mind, and at Blaser Mills Law we believe it is an essential part of ensuring financial and personal affairs are well organised for the future.

Can you change your mind once the Lasting Power of Attorney is in place?

You can cancel your Lasting Power of Attorney at any time provided you have the mental capacity to do so, even if it has been registered with the Office of the Public Guardian. If not cancelled it will last until you die.

If you decide to change your attorneys, you will need to cancel your current Lasting Power of Attorney and make a new document. The new document will need to be registered before it can be used.

You may also choose to appoint a successor to your attorney in case the attorney dies or is otherwise unable to act for you. This ensures you create a document that will last any major life changes.

When can the attorney act?

Your Lasting Power of Attorney must be signed by you and by everyone who is to act as your attorney. Your signature must also be certified by another suitably qualified or knowledgeable person, who can confirm that you understand the nature and scope of the Lasting Power of Attorney and have not been unduly pressured into making the power.

Your lasting power of attorney must then be registered with the Office of the Public Guardian before it can be used.

A property and financial lasting power of attorney can be used both if you have mental capacity to act and if you lack mental capacity to make a financial decision.

A Health and welfare lasting power of attorney can only be used if you lack mental capacity to make a welfare or medical decision yourself.

Contact us

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Wills, trusts and probate

Making plans to safeguard your future can be daunting, yet it’s one of the most important steps you can take to protect your wealth and your loved ones.

No matter what stage of life you’re in, our wills, trust, and probate lawyers are here to support you. Whether it’s drafting a will, navigating inheritance tax, or setting up a lasting power of attorney, our team ensures your wishes are honoured and your family legacy is secure.

For expert advice, get in touch with the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

About us

At Blaser Mills, our experienced wills, trusts and probate team is dedicated to working closely with families and individuals, including personal representatives, attorneys and court-appointed deputies. We understand that each client’s situation is unique.

Our team specialises in representing high-net-worth clients, sports professionals, and business owners. We have experience in complex family arrangements, intricate financial situations, and cross-border matters, offering you compassionate and expert solutions.

We help clients with:

  • Wills
  • Lasting powers of attorney
  • Tax and estate planning
  • Probate services
  • Court of protection
  • Contested Wills and trusts
  • Trusts

We work closely with our litigation team, who is experienced in dealing with disputes arising over both Wills and trusts, ensuring swift decisions are made to avoid potential distress.

Our team members are part of the Society of Trust and Estate Practitioners (STEP), ensuring you receive expert guidance and care.

How we will support you

We take the time to understand your personal and financial situation, as well as your wishes. Our lawyers provide clear legal and financial advice, clearly outlining the options for protecting you and your family’s future.

Planning for the time when someone is no longer able to manage their own affairs or for end of life care can be upsetting. Our team understands how difficult these conversations can be, and we take the time to understand your particular areas of concern.

Most importantly, we will never hurry you and we will always make sure you are completely happy with the plans we put in place for you.

The team has served my family well over the years and is very welcoming and helpful, always there to offer advice.

LEGAL 500

Contact us

To start planning for the future, contact the team on 01494 781362 or email privateclient@blasermills.co.uk. Alternatively, fill in our contact form.

Kate McLauchlan

Kate joined Blaser Mills in February 2022 as a Paralegal in the Retirement Homes Team. After completing her studies, Kate started her training contract in May 2023, gaining experience in both Litigation and Wills, Trusts and Probate.

Following a return to the Wills, Trusts and Probate team in June 2024, Kate qualified as a solicitor in November 2024 and joined the Wills, Trusts and Probate Team as a Lawyer based in the Marlow office.

Kathy James

Kathy is a Senior Associate in our Wills, Trusts and Probate team.

Kathy has 25 years’ experience of dealing with Wills, Lasting Powers of Attorney, trusts, probate and the administration of estates. She is happy to see clients at home, in hospital or in a residential home.

She is also a full member of the Society of Trust and Estate Practitioners (STEP), which is a worldwide professional organisation for practitioners dealing with Wills, inheritance and succession planning.

Challenging a Will – Caveats

If you are considering challenging the validity of a Will, you may wish to consider issuing a caveat.

Matthew Whipp, Senior Associate in our Private Wealth Disputes team, highlights the various steps to take and pitfalls to avoid.

What is a caveat?

A caveat prevents a grant of probate being issued, until the caveat is removed. If a grant of probate is prevented by a caveat, the estate cannot be administered, nor assets distributed.

When is it appropriate to use a caveat?

A caveat can be used in circumstances where you doubt the validity of the deceased’s Will, or you suspect the person applying for the grant of probate is unsuitable.

It is not usually appropriate to use a caveat where you simply wish to challenge the Estate because you are not happy with what you have been left in a Will. An example would be an application for reasonable financial provision from the Estate pursuant to the Inheritance (Provision for Family and Dependants) Act 1975.

If you use a caveat where you have no reason to doubt the validity of a Will, or the person applying for the grant, you could be accused of abusing the process which may have costly consequences. You should instead use the Standing Search notification feature, whereby you will be alerted when the grant of probate is issued.

How do I issue a caveat?

The procedure for issuing a caveat is straightforward. You can issue a caveat online or by post using form PA8A. At the time of writing, the fee is £3. You will need to be careful to enter the deceased’s name as accurately as possible, without any spelling mistakes, as the protection will be against the estate of the exact name you enter.

How long does my caveat last?

A caveat will initially remain active, preventing the issue of a grant for 6 months. If you do not extend the caveat, it will automatically expire. You can only extend a caveat by writing to the Leeds District Probate Registry in the last month of the caveat’s 6-month period. You can extend a caveat as many times as needed, provided you have not been ‘warned off’.

Can my caveat be removed without my permission?

Usually, the person applying for the grant of probate will only find out that the caveat is in place when they make the application for the grant of probate. The person wanting to obtain probate will need to send you what is known as a “warning”.

The warning will be sent first to the Leeds District Probate Registry where it will be sealed and sent to the caveator. The warning should set out the details of the person applying for the grant and the Will or codicil the person intends to submit for probate.

Warning and entering an appearance

The person that lodged the caveat will have just 14 days from the date they receive the warning to do one of the following:

1) Agree to remove the caveat.

  1. The advantage of this is that you should not be liable for any costs involved with dealing with the caveat;

b. The process is simple and involves emailing the Probate Registry with the original caveat number.

c. The disadvantage is that this will allow someone to apply for probate with the Will that you may allege should not be accepted.

2) Refuse to remove the caveat and enter what is known as “an appearance”.

  1. Entering an appearance involves drafting a document saying why the caveat is in place and why you have the right to have entered it.

b. The advantage of this is that, if the Probate Registry accept, the caveat will remain in place and only an application for a court order can remove it.

c. The disadvantage is that if the person applying for the grant makes an application to remove the caveat and are successful, you may be liable to pay their costs. If done with a solicitor this could be thousands of pounds.

3) Apply to the court for directions and state why you do not want the grant of probate to be granted to a particular person.

Caveats may seem simple at a glance, but there are numerous problems you may encounter, particularly if you receive a warning.

How can Blaser Mills’s Private Wealth Disputes Team help?

At Blaser Mills Law we understand the stress caused by a questionable Will being used to obtain a grant of probate and are here to help. If you would like to discuss instructing us to act for you, please call us on 01494 788 998 and ask to speak to the Private Wealth Disputes Team or get in touch by email at enquiries@blasermills.co.uk

Why everyone needs a Will

In today’s fast-paced world, it’s easy to put off important tasks, and writing a Will is often one of them. However, having a Will is crucial for ensuring your wishes are carried out after your death and providing peace of mind to your loved ones. Heenal Chhipa-Gadday, Senior Associate in our Wills, Trusts and Probate team, highlights the importance of having a Will, and the steps to take in order to secure your legacy.

Why do I need a Will?
A Will is a legal document that outlines how your estate, including your property, money, and possessions, should be distributed after your death. Even if you think you don’t need one, having a Will ensures that your wishes are respected, and your loved ones are taken care of. Without a Will, your estate will be distributed according to the intestacy rules, which may not align with your wants.

What are the benefits?
Writing a Will offers several benefits beyond determining the distribution of your assets. Firstly, if you live with a partner without being married or in a civil partnership, they won’t automatically inherit your estate without a Will. Secondly, if you have children, a Will allows you to nominate a legal guardian who will care for them in the event of your passing. Additionally, a Will enables you to express your funeral wishes and can help mitigate inheritance tax.

What are the consequences?
Dying without a will, also known as dying intestate, can lead to complications and unintended consequences. The rules of intestacy determine how your estate Will be distributed, and these rules may not align with your preferences. For example, if you have a spouse and children, your spouse may only receive a portion of your estate, with the remainder divided among your children. In some cases, if you have no surviving relatives, your estate may be claimed by the Crown.

The process
Gathering information
Before your appointment, it’s helpful to gather relevant information that will assist in the process. This includes details about your assets, such as property, savings, investments, and valuable possessions. You should also consider any debts or liabilities, such as mortgages or loans. Additionally, think about who you would like to appoint as the executor of your Will, the person responsible for carrying out your wishes that you trust.

Seek legal advice
During your appointment, the solicitor will guide you through the process. They will ask you a series of questions to understand your wishes and ensure your Will accurately reflects your intentions. The solicitor will provide advice on legal matters, including inheritance tax implications and any specific considerations based on your unique circumstances. After the consultation, the solicitor will draft your Will.

Review and signing
Once the solicitor drafts your Will, they will provide you with an opportunity to review it thoroughly. It’s crucial to carefully read through the document to ensure all your wishes are accurately represented. If any changes or adjustments are necessary, discuss them with the solicitor. Once you are satisfied with the final version, you will sign the Will in the presence of witnesses, who will also sign to validate the document.

What happens next
Power of Attorney
While a Will is an essential component of estate planning, it’s also important to consider other aspects of protecting your interests and wishes. One such measure is establishing a lasting power of attorney. This legal document allows you to appoint a trusted individual to make financial and personal decisions on your behalf if you become incapacitated. By appointing someone you trust as your attorney, you can have peace of mind knowing that your affairs will be handled according to your wishes.

Regular updates
Creating a Will is not a one-time task; it requires periodic review and updates. Life circumstances change, and it’s essential to ensure that your Will accurately reflects your current wishes and circumstances. Significant events such as marriage, divorce, birth, or death in the family may necessitate modifications to your Will. It’s advisable to review your Will regularly and consult with a solicitor to make any necessary updates to ensure your legacy is preserved.

How Blaser Mills Law can help
The areas we deal with are never easy to discuss. Planning for the future can often be upsetting and daunting. Our team understands how difficult these conversations can be, and we take the time to understand your particular areas of concern and your wishes for the future.

We will ensure we always explain the situation clearly and we remain available on an ongoing basis to advise and update schemes where needed. Importantly, we will never hurry you and we will always make sure you are completely happy with the plans we put in place for you.

To speak to our team about managing your affairs email cad@blasermills.co.uk.

Aamina Azram

Aamina is a Paralegal in the Wills, Trusts and Probate team.

Aamina works with Jonathan Gallop. She supports and assists him in the day-to-day activities of managing files for clients and issues relating to Wills, Trusts, Probate and Administration of Estates and Lasting Powers of Attorney.

Veronique Gutteridge

Veronique is a lawyer in the Wills, Trust and Probate team.

She advises on a range of private client matters. This includes drafting and advising on Wills, preparing and registering Lasting Powers of Attorneys, as well as the administration of estates. Veronique also has experience in making Deputyship applications.

Veronique is friendly and personable and puts her clients at ease when dealing with difficult matters.

Photo coming soon.

Key takeaways: Chancellor’s Autumn Statement

Chancellor Jeremy Hunt’s recent Autumn Statement outlined tax reductions, permanent business incentives, and a £500 million investment in AI. Economic challenges were acknowledged, but the notable omission of inheritance tax raised concerns among experts. This overview breaks down the key points, giving a glimpse into the UK’s economic direction.

1. Tax reductions for employees and the self-employed:

  • Employees’ contribution rate reduced from 12% to 10%.
  • Self-employed see cuts with the abolition of class 2 contributions and a 1% reduction in class 4 contributions, down to 8% from 9%.

2. Permanent “full expensing” for businesses:

  • Businesses granted a 100% first-year allowance for qualifying plant and machinery assets.

3. £500 million funding for AI innovation:

  • £500 million allocated to establish the UK as an AI powerhouse, supporting innovation centers.

4. Economic outlook and forecasts:

  • OBR predicts a decrease in headline inflation from 4.6% to 2.8% by end-2024, reaching the government’s 2% target in 2025.
  • Economic growth forecasts reduced to 0.7% in 2024 and 1.4% in 2025, down from earlier projections.

5. Inheritance Tax (IHT)

  • IHT nil rate band freeze until April 2028; concerns raised about its long-term impact.
  • Inheritance tax described as the “elephant in the room” and likened to a “polar bear” due to prolonged nil rate band freeze.
  • Expert advises regular checks on IHT status and planning to minimise liability.
  • Individuals can pass on up to £325,000 tax-free; additional £175,000 for the main home passing to a direct descendant.
  • Strategies to reduce IHT include making gifts, utilising trusts, and understanding exemptions and allowances.
  • Specialist advice recommended for trusts and gifts, highlighting the importance of record-keeping and financial planning.

The Autumn Statement focused on tax reductions, business incentives, and AI innovation funding. However, concerns persist about the unaddressed issue of inheritance tax, prompting experts to highlight the need for proactive planning to navigate complexities and minimise liabilities.

Why you should have a Will as a business owner

For business owners, the importance of having a Will cannot be overlooked. A Will, often seen as a tool for individuals to distribute their personal assets, is equally crucial in the context of business ownership.

Jonathan Gallop, Partner and Head of Wills, Trusts and Probate, outlines why having a Will is necessary for business owners, and how it can help protect both the business itself and the interests of its shareholders.

Business continuity
One of the main reasons business owners should have a Will is to ensure the continuity of their business in the event of their death. Without a clear plan in place, the business may be thrown into chaos, potentially leading to its collapse. A well-structured Will can designate a successor or outline a plan for the transfer of ownership, ensuring the business can carry on without disruption, should any issues arise.

Protecting family interests
Many business owners have family members who rely on the income generated by the business. Without a Will, the family’s financial security may be at risk, especially if the business has to be sold or liquidated to settle debts and taxes. A well-drafted Will can address these concerns by providing for the family’s financial needs and preserving the business for future generations.

Tax efficiency
An effective Will can also help minimise tax liabilities. Business owners can use estate planning strategies within their Wills to reduce the tax burden on their successors. This may involve taking advantage of tax exemptions or using trusts to distribute assets in a tax-efficient manner. By doing so, business owners can pass on the maximum value of their business to their beneficiaries.

Avoiding legal disputes

In the absence of a Will, disputes among family members, business partners, or shareholders can arise. These disputes can be costly, time-consuming, and damaging to both the business and personal relationships. A well-drafted Will can help prevent such conflicts by outlining the owner’s wishes in a legally binding document.

Choosing the right successor
Selecting the right person to take over the business is a critical decision. Business owners must consider the qualifications, experience, and commitment of that individual. A Will can specify the criteria for choosing a successor or even appoint a specific individual to take on this role, ensuring the business is entrusted to someone capable of preserving and growing it.

Asset protection
In many cases, a business is one of the most valuable assets in an owner’s estate. Without a Will, this asset may be vulnerable to creditors, legal claims, or mismanagement. With a Will in place, the owner can take steps to protect the business from these risks, safeguarding its value for the benefit of the family and shareholders.

Peace of mind
Having a Will offers peace of mind to the business owner, knowing that their legacy and hard work will be preserved and managed according to their wishes. It provides a sense of control and security, reducing the stress and uncertainty that can result from not having a clear plan for the business’s future.

In conclusion, the importance of having a Will as a business owner cannot be stressed enough. A well-structured Will ensures the smooth transition of the business, protects the interests of family and shareholders, and minimises tax liabilities. It also helps prevent legal disputes and safeguards the business from potential threats. Ultimately, having a Will provides peace of mind to the business owner, knowing that their legacy is secure and that their business will continue to thrive even in their absence.

How Blaser Mills Law can help
At Blaser Mills Law we work collaboratively with our clients to create a plan for the future that is tailored to their individual requirements. We know that making a Will is an important moment, so we’ll ensure you clearly understand the process and the implications of any decisions you make.

For any further information please contact our Wills, Trusts and Probate team on 01494 781362 or email privateclient@blasermills.co.uk

Key things to consider when choosing your Lasting Power of Attorney

When it comes to planning ahead for the future, one important decision you need to make is choosing your Lasting Power of Attorney (LPA). Under UK law, an LPA is an essential legal document that grants someone the authority to make decisions on your behalf should you become unable to do so.

Our Wills, Trusts and Probate Partner, Minesh Thakrar, outlines key things to consider when appointing your LPA.

Before delving into the process, it’s crucial to understand the concept of the Lasting Power of Attorney. There are two types: Property and Financial Affairs LPA, which grants someone authority over your finances, and Health and Welfare LPA, which empowers someone to make decisions regarding your healthcare and personal welfare. UK law specifies that the person chosen as your LPA must be at least 18 years old and have the mental capacity to make informed decisions.

Key things to consider

Trustworthiness and reliability: Your chosen LPA should be someone you trust, as they will have access to your financial and personal information. Consider their ability to act in your best interests.

Availability: Select someone who is local to you, as they may need to visit you regularly, attend meetings on your behalf, or manage your affairs in person. Accessibility is crucial for a smooth decision-making process.

Compatibility: Ensure your LPA understands your values, beliefs, and preferences regarding healthcare and financial matters. They should be able to make decisions that align with your wishes when you cannot express them yourself.

Financial responsibility: If appointing an LPA for property and financial affairs, choose someone with good financial responsibility. They should be capable of managing your assets, paying bills, and making informed financial decisions in your best interests.

Communication skills: Effective communication is vital between you, your LPA, and other parties involved. Select an individual who can effectively convey your wishes and instructions to medical professionals, financial institutions, and family members.

Seeking legal advice

We advise to seek advice from a legal professional when creating an LPA. Solicitors specialising in Wills, Trusts and Probate can offer valuable guidance throughout the process. They will help you complete the appropriate forms, clarify legal terms, and ensure the document is properly executed.

How Blaser Mills Law can help

At Blaser Mills Law we understand the importance of putting the right planning in place for the future. Our team of Wills, Trusts and Probate solicitors are experts in the field and work with clients to find the best solutions for them and their families.

To speak to one of our Wills, Trusts and Probate solicitors about executing a Lasting Power of Attorney, please contact Minesh Thakrar on 01494781366 or mit@blasermills.co.uk

Blaser Mills Law ranks in the Chambers High Net Worth Guide 2023

The Chambers High Net Worth (HNW) Guide has announced the results of its latest rankings for 2023. The guide ranks solicitors in specialist areas of law within the High Net Worth category.

Recognised as the most commonly used directory in the legal sector, the Chambers HNW Guide has moved up our Wills, Trust and Probate team to Band 2, having ranked previously for seven consecutive years, and sees the team as a ‘Leading Firm’ in Private Wealth Law , with feedback highlighting that we are a “experts best in the field”.

The guide includes client testimonials for the team:

“They are just so professional, excellent communicators, and I definitely recommend them as legal counsel. They are always quick to respond and instil great confidence in clients.”

“Both the support and guidance I was given by the probate and conveyancing teams has been outstanding. The expertise and professionalism has been excellent.”

Jonathan Gallop, Partner and Head of Wills, Trusts and Probate, has ranked for the second consecutive year as a Band 3 Individual in Private Wealth Law. In the guide Jonathan’s private wealth law clients left him glowing feedback: “We felt as though we were in safe hands. Jonathan and his team were very responsive.”

Senior Associate, Sara Rendell, has been ranked as an ‘Associate to Watch’ in Private Wealth Law for the third year running. The guide describes Sara as a “clear, concise and a balanced communicator. She is an expert in the field and is always willing to listen.”

Jonathan commented: “I am delighted that our team has been recognised as leaders in its field by Chambers, assuring our clients that we provide an excellent level of service and specialist legal advice to High Net Worth individuals.”

For any enquiries related to our Wills, Trusts and Probate team contact us on 020 3814 2020 or email enquiries@blasermills.co.uk.

The legacy puzzle: Aretha Franklin and the implications of not having a Will

In August 2018, music fans around the world mourned the loss of an iconic figure, Aretha Franklin, often referred to as the “Queen of Soul.” However, amidst the heartfelt tributes and celebration of her remarkable career, a significant aspect of her legacy came into focus. A four-year long dispute over two handwritten Wills, found in her couch, that have only just been legally validated. Aretha Franklin’s failure to establish a comprehensive estate plan serves as a reminder of the importance of having a Will in place to protect future generations.

Minesh Thakrar, Partner in the Wills, Trusts and Probate team at Blaser Mills Law, highlights on the consequences of not having a Will in place.

Intestacy laws in the UK
When an individual dies without a Will in the UK, they are said to have died intestate. In such cases, the intestacy laws of the country determine the distribution of the deceased’s assets. These laws provide a prescribed order of inheritance, typically prioritising spouses, civil partners, and close relatives.

Distribution of assets
In the absence of a Will, the distribution of assets can follow a predetermined hierarchy, which may not necessarily align with the deceased’s wishes. Under UK intestacy rules, if a person is survived by a spouse or civil partner but no children, the entire estate generally goes to the spouse or civil partner. However, if the deceased has children, the spouse or civil partner is entitled to a statutory legacy, plus a portion of the remaining estate. The children then receive the remaining balance.

Legal challenges and delays
The absence of a Will can often lead to legal battles and delays in distributing the estate.  Intestate situations may also trigger disputes and disagreements among family members, resulting in prolonged legal proceedings and potential strain on relationships. These challenges can significantly impede the efficient and timely resolution of the estate.

Inadequate provision for loved ones
Not having a Will in place can result in unintended consequences, including inadequate provision for loved ones. The testator  may have had specific intentions regarding the distribution of their assets, including beneficiaries, charitable donations, or other considerations. Without a Will, their wishes are  left unrecorded, and the distribution of their estate follow the standard intestacy laws. This outcome might not necessarily align with their true intentions or desires.

The importance of estate planning
Aretha Franklin’s case highlights the importance of proactive estate planning. Regardless of one’s wealth or status, having a Will in place allows individuals to ensure their assets are distributed according to their specific wishes. Estate planning enables a more orderly and efficient transfer of assets, minimising the chances of legal disputes, family conflicts, and delays in the probate process.

Working with a professional
To avoid the challenges faced by Aretha Franklin’s estate, consulting with a solicitors or estate planning specialists, is crucial. These professionals possess the necessary expertise to guide individuals through the complexities of Wills, trusts, and other legal requirements. By seeking professional assistance, individuals can ensure that their intentions are accurately documented and legally binding, reducing the risk of ambiguity or misinterpretation.

Get in touch with Blaser Mills Law
At Blaser Mills Law we work collaboratively with our clients to create a plan for the future that is tailored to their individual requirements. We know that making a Will is an important moment, so we’ll ensure you clearly understand the process and the implications of any decisions you make. If you’re ready to start considering your Will, you can contact Minesh by calling on 01494 781366 or emailing mit@blasermills.co.uk.

Tahsin Chasmawala

Tahsin is an Associate in the Wills, Trusts and Probate team.

Tahsin advises on a range of private client matters. This includes drafting and advising on Wills for couples or single people, preparing and registering Lasting Powers of Attorney, as well as the administration of a wide variety of Estates. Tahsin has a friendly, professional and personal approach when working with clients to ensure that their needs and expectations are met.  

Tahsin is also an associate member of SFE (Solicitors for the Elderly).

What is a Declaration of Trust and do I need one?

With house prices and interest rates at an ultimate high, individuals and couples are looking for alternative arrangements when it comes to purchasing a property. For many, this will include buying with partners or friends, whilst others may seek financial support from parents and relatives.

What is a Declaration of Trust?
A declaration of trust is a legally binding document that records the financial arrangements between joint property owners and anyone else with financial interest in the property.

A declaration of trust is usually made at the time of buying the property. Once this document is in place, all parties will know exactly where they stand if the property is sold, or if one person wants to be bought out in the future.

If there is no declaration of trust in place, it becomes difficult to tell who is entitled to what and can often cause stressful situations, damage to relationships and potentially costly litigation.

When is a Declaration of Trust required?
A declaration of trust can be required in various circumstances, for example:
If you’ve bought a property with someone else: For couples that buy a property together, a declaration of trust can clearly set out everyone’s financial contribution. In the event of the property being sold, a relationship breaking down, or the death of one of the parties, the entitlement and share of equity is clearly defined.
If you’ve received financial help: If the ‘Bank of Mum and Dad’ or any other individual has supported the purchase of the property, they may eventually want their investment back. This can be clearly recorded.

What should be included?
As every situation is different, a qualified solicitor will help to tailor the declaration of trust to your requirements.

The document should include the following details:

• How much each party has financially contributed to the deposit.
• If there is a mortgage, how much each party will be contributing to the monthly payments and other outgoings.
• If the property is rented out, how the rent should be divided.
• If the property is sold, how the net proceeds should be divided.
• An agreed way of valuing the property.

Can I change the Declaration of Trust once it’s in place?
As your situation changes you may need to update your declaration of trust. This could be done via a deed of variation which refers to the existing declaration and adds the new clauses you need.

Note: Consent will be required from all parties involved.

What happens if you get married?
Many cohabiting couples will get married. Whilst your declaration of trust will usually still stand, in the event of a divorce the provisions of the Matrimonial Causes Act 1973 will apply. We would recommend considering a pre-nuptial or post-nuptial agreement to capture the details of what should happen if you were to separate or divorce. You should also review your Will.

How Blaser Mills Law can help
Declarations of trust can seem complicated, but it is an extremely useful way of protecting funds and providing certainty in the future. At Blaser Mills Law we have extensive experience with all types of trusts and will help you decide on the most efficient and secure planning for your estate.

For further information or advice, please contact the Wills, Trusts, and Probate team at Blaser Mills Law on: 01494 781362 or by email at privateclient@blasermills.co.uk.

Jack Williams

Jack is a Solicitor in the Wills, Trusts and Probate team.

He specialises in a variety of areas including Wills, Tax, Trusts, Estate planning, Probate, Lasting Powers of Attorney and the Court of Protection. Jack takes a personable approach to working with his clients and will tailor to their needs whether they have a complex or simple legal matter.

Jack has experience and an interest in dealing with Estates containing multijurisdictional assets and tax planning.

What is the probate process and how long does it take?

Dealing with the death of a family member or close friend is always difficult for those involved, having to deal with the daunting task of probate doesn’t make the circumstances any easier.

Whether you are appointed as the executor or administrator in the Will there are some steps you will need to follow. Karen Woodison, Partner in the Wills, Trusts & Probate team at Blaser Mills Law outlines key steps in the probate process.

1. Identify if there is a Will
If there is a Will in place, it will tell you who the executors are and who should be dealing with the estate. It will also outline any wishes and who is to benefit from the estate. If there is no Will there is an intestacy. You will need to look at the intestacy rules to figure out who should deal with the estate and those who will benefit from it.

2. Outline the assets and liabilities
Once you have confirmed who is dealing with the estate the next steps will be to gather information on all the assets and liabilities that are left behind by the deceased.

3. Apply for probate
The next step is to apply for probate. This involves completing an Inheritance Tax (IHT) Return and making an application to the probate registry and HMRC.

4. Collect all assets and pay any debt
Once you have obtained the grant of probate you will need to distribute the assets, prior to doing this you will need to settle any liabilities.

5. Distribute the estate
Make sure all of those who are noted in the Will receive their share of the estate. This task may be as simple as transferring money or may require a more complex process when involving land or property.

How long does the probate process take?
Provided there are no complications it usually takes between four to eight weeks to get a grant of probate after you’ve submitted the application. Once granted, the amount of time it takes to complete will depend on the complexity of the estate.

What are the biggest causes of a delayed application?
There can be various reasons why your probate process might be delayed, here are some of the most common:

Missing documents – Some applications are delayed due to missing documents that are required for granting probate. Send out all documents at the same time to reduce the risk of delays.

Missing IHT information IHT is administered by the HMRC the IHT421 form will need to be sent to process the application.

Missing or tampered Wills The process can also be delayed if there is a missing Will or one that has been tampered with. Tampering with a will can be seen as fraud.

Although each probate process follows the same general framework, no two probate matters unfold in the same way. In some instances, seeking help from a professional solicitor is the best solution to put your mind at ease.

Get in touch
At Blaser Mills Law we always offer a quality of service and breadth of expertise that allows our clients to face their challenges with confidence. To speak to one of our Wills, Trusts and Probate solicitors about a probate matter please contact Karen on 01494 781362 or email klw@blasermills.co.uk.

Estate planning

We all want to make sure that our loved ones are taken care of when we are no longer around. Estate planning is making sure your wealth is passed on to the people you care about in the most efficient way possible.

Our Wills, Trusts and Probate team outlines all you need to know if you are considering making gifts in order to reduce your estate’s future Inheritance Tax (“IHT”) bill.

What gifts can I make?
A gift can be anything that has value such as money, shares, property or possessions.

Exempt beneficiaries: Gifts to exempt beneficiaries such as spouses, civil partners and charities will not be subject to IHT provided that certain conditions are met.
Annual “gift allowance”: You can give away up to £3,000 free of IHT per tax year within certain parameters.
Small gifts and wedding/civil partnership gifts: You can also make as many small gifts up to £250 free of IHT to anyone provided that you have not used another allowance already in the tax year on the same person. Wedding/civil partnership gifts can be made free of IHT depending on your relationship with the recipient.
Gifts out of surplus income: Gifts made from your surplus income are not subject to IHT provided that specific conditions are met.

7 year rule
Gifts that do not qualify for an exemption are subject to the 7 year rule. This means that no IHT is due on gifts if you continue to live for 7 years after making the gifts (although gifts to trusts may incur IHT). If you die within 7 years of making a gift and there is IHT to pay, the amount of IHT will depend on when the gift was made and is reduced on a sliding scale from 3 to 7 years.

Make sure to keep a record!
The person who will be responsible for dealing with your estate on death will need to work out what gifts were made so it is important to keep a note of any gifts made.

What about if I transfer my house to my children?
This is a complex area and can create adverse tax consequences if not dealt with correctly. You should take tax advice from a solicitor before doing this.

Wills and Trusts
It is important to review your Will to ensure that it reflects your wishes and has been drafted tax efficiently.

Trusts are a useful IHT planning tool and can be used to reduce future generations’ IHT bills. Trusts also have other key advantages such as protecting your assets from potential creditors and children’s future spouses, as well as preserving your assets for vulnerable beneficiaries.

Other tax implications
Expert advice from a solicitor should be taken on any other tax implications which might arise from making a gift, such as capital gains tax.

How Blaser Mills Law can help

Blaser Mills Law works with families over time as their close advisers, helping to ensure that their wealth is passed seamlessly from one generation to the next.

By showing our clients how assets can be structured to protect them for the future, we can maximise the financial benefits for our clients and help them to avoid unpleasant surprises and conflict that can arise when dealing with succession.

The team will ensure that you have the right structures in place, giving you peace of mind for the future.

Jasmine Allen wins Best Businesswoman Awards 2022

The Best Businesswomen Awards have announced their winners for 2022 at a Gala Awards held at the Hilton Wembley.

We are delighted to announce that Jasmine Allen, Consultant Solicitor from our Wills, Trusts and Probate team (also known as The LPA Solicitor), has won two Silver Awards the “Best Businesswoman in Legal Services” & “Best Customer Service ” categories.

Despite another challenging twelve months, the tenacity and resilience of female entrepreneurs shone through. All winners, selected by a panel of business experts, demonstrated a flair for entrepreneurship, business acumen and an abundance of sheer determination. 

The Best Businesswomen Awards are designed to recognise the achievement of female owned businesses and charities across a wide range of business categories and are open to any female business owners.

Debbie Gilbert, the organiser of The Best Businesswomen Awards, said: ‘Owning a business brings incredible challenges. Our awards are designed to showcase female entrepreneurs and recognise their achievements. The judge’s selection process is rigorous and to win is a major achievement. Winners were selected for their business expertise, innovation, and high levels of customer care. Our winners are shining examples of outstanding entrepreneurs who have proved their success to our judges and have shown they have the ingredients worthy of being recognised and rewarded.”

Jasmine Allen commented: “It was fantastic to be surrounded by so many incredible female entrepreneurs at the Awards Gala and I am delighted to have received these awards.  Client care is always at the forefront of everything I do, so to be recognised for the level of service I give to my clients really does mean the world to me, and I am so grateful to receive such acknowledgement as a businesswoman in the legal industry.”

The team at Blaser Mills Law would like to congratulate Jasmine on her achievement.

Jasmine Allen

Jasmine is a Consultant Solicitor specialising in powers of attorney, wills, and deputyship.

The first 11 years of Jasmine’s career were focused on various areas of private client law, including powers of attorney, deputyship, wills, inheritance tax planning, trusts, and probate. Drawing upon her years of experience, Jasmine started her own successful law firm specialising in wills, powers of attorney, and deputyship.  This led to an exciting amalgamation with Blaser Mills LLP in 2022 whereby Jasmine now provides these services as “The LPA Solicitor” within the Blaser Mills LLP Wills, Trusts and Probate team (www.thelpasolicitor.co.uk).

Jasmine is happy to see clients in the comfort of their own home and also offers “out of hours” appointments.

Jasmine is proud to work closely with the Thames Valley Police Federation and achieved incredible recognition in the legal industry when she was shortlisted for the Law Society’s Excellence in Client Service Award in 2020 and became a Silver Award winner for Best Businesswoman in Legal Services in 2021. Jasmine has also appeared on the radio sharing some of her expert knowledge on powers of attorney. 

Jasmine consistently receives glowing testimonials from clients.  She is highly regarded for her expertise as well as her professional yet friendly manner, to which her excellent Google reviews are a clear testament (https://g.page/LPASolicitor).

Stefan de Beer

Stefan is a Will Writer in our Wills, Trusts and Probate department.

Stefan has worked in the legal sector for nearly 20 years. He is an Affiliate Member of the Chartered Institute of Legal Executives and a Full Member of the Institute of Professional Will Writers.

Carol Dalziel

Carol is a New Business Executive working in our Wills, Trust and Probate team.

Carol supports the WTP team and is the first point of contact when making an initial enquiry. Carol will be on hand to explain the procedure for the appointment and guide you through the fee process.

Angela Woodham

Angela is a Paralegal in the Wills, Trusts and Probate team.

Angela has over 15 years of experience in the legal sector and works closely with Partner, Karen Woodison.

She supports and assists Karen in the day-to-day activities of managing files for clients and issues relating to Wills, Probate and Powers of Attorney including valuing assets and liabilities, preparing Lasting Powers of Attorney, Wills and Court of Protection applications, and assisting in the running of Deputyship matters.

Oliver Lloyd

Oliver is a Paralegal in the Wills, Trusts and Probate team.

Oliver works with Jack Williams and Elizabeth Fillingham in High Wycombe. He supports and assists in their day-to-day activities of managing files for clients and issues relating to Probate and Administration of Estates and Lasting Powers of Attorney.

Sara Rendell

Sara is a Senior Associate in the Wills, Trusts and Probate team.

Sara has over 20 years experience of dealing with Wills, Lasting Powers of Attorney, probate and the administration of high value estates, including those with foreign assets. In addition, Sara can advise on the inheritance tax and capital gains tax implications of an estate and assist the client in making estates most tax efficient.

Clients appreciate Sara’s efficient and approachable manner and frequently refer her services to friends and family. She is happy to see clients at home, in hospital or in a residential home.

Sara is a full member of the Society of Trust and Estate Practitioners (STEP), which is a worldwide professional organisation for practitioners dealing with Wills, inheritance and succession planning.

Minesh Thakrar

Minesh is a Partner in the Wills, Trusts and Probate team.

He undertakes a full range of private client work, including the preparation of Wills, Lasting Powers of Attorney, Enduring Powers of Attorney, issues affecting the elderly, inheritance tax mitigation and probate and the administration of estates.

He takes a calm and pragmatic approach to his practice, ensuring that his clients are assured and confident throughout the process. Both his written and verbal communications are clear, and clients often comment on his ability to deliver information concisely and with clarity.

Prior to being in the Wills, Trusts and Probate team, Minesh was in the Personal and Serious Injury team, where he practised for 14 years.

Heenal Chhipa-Gadday

Heenal is a Senior Associate in the Wills, Trusts and Probate team based in the Amersham office.

She deals with technical challenges that often arise with probate matters and trusts, and takes pride in her ability to resolve issues in an efficient and professional manner.  She drafts Wills, Grant of Probate applications, Lasting Powers of Attorney and Deeds of Variation.  She offers Inheritance Tax planning advice and advises on trust options available to suit clients’ needs.

Heenal is an Associate Member of STEP (the Society of Trust and Estate Practitioners).

Rachelle Best

Rachelle is a Paralegal in the Wills, Trusts and Probate team, working closely with Partner Minesh Thakrar. She supports and assists Minesh in the day-to-day activities of managing files for clients, and issues relating to Wills, Probate and Powers of Attorney.

Rachelle has over 20 years’ experience working in the legal sector.

Karen Woodison

Karen is a Partner in the Wills, Trusts and Probate team and primarily advises clients from our London and High Wycombe offices.

She specialises in Wills, probate and the administration of estates, Lasting Powers of Attorney, including the registration process, and Court of Protection applications. She also advises on estate planning, inheritance tax and Capital Gains tax issues.

She communicates with her clients in a friendly and approachable way and is happy to see clients at home, in a hospital or residential home.

She is an Associate Member of STEP (the Society of Trust and Estate Practitioners).