Notes
25 September 2025 08:59
44% People have written a will in the UK.
Intention
Capacity - Banks case
formalities
Task 1
Will signed, formalities complete
- Formalities - s9
○ In writing
○ Signed by testator or on behalf of testator
○ Two witnesses - They do not need to know what the doc is
○ Do we need an attestation clause
- Capacity
○ Appeared confused, on medication may be the cause
○ The threshold is fairly high, he was confused but not to the point of not understanding the will and its
contents
○ But testator knew he was signing the will, not insane delusions, will created when he had capacity
○ Will valid
- Intention
○ He had intention, problem during signing stage
- Undue influence- Potential coercion
Will can be challenged on the basis of
- Undue influence - may be too hard to prove
- Capacity - Testator recognised David's claim but knowingly rejected it so capacity argument may fail - Banks -
soundness of mind memory and understanding. David could argue no capacity because he did not think about son.
- Parker - time frame between writing will and execution too long, david has the burden to prove no capacity.
- Banks - when the will was signed Eamen may not have had capacity because of doctors note noting the
medication testator was on and cousin.
Task 2
1348 - liabilities
341 000 - chattels = 340,000
340,000 - 322,000 = 18,000
9000
10k
Willem - 4.5
Toms children - 1.5k each, sally contigent on 18
Unit 2 - Notes
You can cross parts of the will out - testator and witnesses need to be present and sign it off.
Codicil most appropriate if testator has multiple assets where it would be impractical to rewrite entire will.
Codicil republishes the will so the date of effect changes to the date of codicil.
Will speaks from date of execution in relation to individuals and beneficiaries but on death for assets.
Codicil has minimal administrative requirements so it is often the best way to go. Codicil has to be made the same way a
will is.
Task 2
Wills and Administration of Estates Page 1
,Task 2
- Martin - Inherits the gold watch as intended on execution of will, amendment attempt cannot be said to have
been witnesses by two witnesses and there are no signs in the margin from testator or witnesses.
- Graham - obliteration of wording - gift fails
- Nicola - painting stolen, gift fails
- Harriett - gift vests in any children, because painting was not owned on death she does not benefit from the
insurance money either. Pecuniary gift fails as she died before Hamish died so the gift lapses. If she had a child
they would get the money under intestacy?
- Mark - Residuary gift - divorce - counts as date the spouse has died, so technically she did predecease the testator
and the substitute vests, martin gets the house.
- Basically mark gets everything.
Unit 3
Task 1
Gift one
Step 1 - LCT
Step 2 - 200,000
Step 4 - No reliefs, annual reliefs were used
Step 4 - No IHT because of Nil band Rate - 325,000-200,000
No tax to pay
Gift 2
Step 1 - PET
Step 2 - 300,000
Step 3 - No reliefs
Step 4 - No IHT because he is Alive
Gift 3
Step 1 - LTC
Step 2 - 350,000
Step 3 - No Reliefs
Step 4 - NRB 125,000
350,000 - 125,000 = 225,000 X 20% = 45,000
LTCs are payable for LTC then and there at 20% on life then another 20% on death
Now he died 2029
1. House 400,000
400,000 - 325,000 = 75,000
2. Bank Account - 220,000
3. Quoted Shares - 255,000
4. Unquoted Shares - 640,000
100% relief = 0
5. Personal effects 50,000
6. Debts 5,000
Q1.
No IHT as he died 7 years after the gift, no need to reassess.
Wills and Administration of Estates Page 2
,Q2.
300,000 - 125,000 = 175,000
175,000 X 40% = 70,000
Tapering Relief
80% x 70,000 = 56,000
350,000 x 40% = 140,000
Minus what you have already paid (from the initial LCT payment)
4
Step 1 - Value
400,000 + 220,000 + 255,000 + 640,000 + 50,000 = 1,565,000
1565000 - 5000 = 1560000
Step 3 - Exceptions
House - 400,000 x 50% = -200,000
Charity - 20,000
Unquoted - 640,000
220,000 + 640,000 = 860,000
1560000 - 860,000 = 700000
325,000 - 200,000 = 125,000
750,000 X 40% = 300,000
865,000 X 40% = 346,000
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VARIANT-LLMLP-WILLS-FT-SEP25S-SEP25
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LLM Legal Practice - SQE1: Wills and Admin of Estates (FLK2) - Full Time - Sep 25 Start - September 2025
Open
Course status Open
Course Content
Wills and Administration of Estates Page 3
, Course Content
ou to raise academic queries during your course. Raise questions here and a member of our specialist SQE team
will review and then guide, as needed. The Forums are monitored on a daily basis (Monday - Friday), so asking
your question here is the quickest way to get it answered!
This is where you can find information regarding your LSSSs.
1 of 2 started
Validity of Wills and Intestacy
2 of 17 completed
Wills: Interpretation, Alteration and Revocation
9 of 19 started
Inheritance Tax
6 of 17 started
Unit 3 Prepare - Unit Guide
Unit 3 Prepare - Law Content Revision Planning
Unit 3 Prepare - ULaw LLP Supervisor’s Introduction Video
Unit 3 Prepare - ULaw LLP Research Materials
Unit 3 Prepare - ULaw LLP Training Media
Unit 3 Prepare - Test Your Knowledge
No due date
Unit 3 Prepare - Task 1
No due date
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Unit 3 Engage - Task 1
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Administration: Obtaining the Grant
Administration: Dealing with the Assets
Administration: Family Provision and Post-Death Variations
Course Staff
Nadia Adil
Instructor
Wills and Administration of Estates Page 4
25 September 2025 08:59
44% People have written a will in the UK.
Intention
Capacity - Banks case
formalities
Task 1
Will signed, formalities complete
- Formalities - s9
○ In writing
○ Signed by testator or on behalf of testator
○ Two witnesses - They do not need to know what the doc is
○ Do we need an attestation clause
- Capacity
○ Appeared confused, on medication may be the cause
○ The threshold is fairly high, he was confused but not to the point of not understanding the will and its
contents
○ But testator knew he was signing the will, not insane delusions, will created when he had capacity
○ Will valid
- Intention
○ He had intention, problem during signing stage
- Undue influence- Potential coercion
Will can be challenged on the basis of
- Undue influence - may be too hard to prove
- Capacity - Testator recognised David's claim but knowingly rejected it so capacity argument may fail - Banks -
soundness of mind memory and understanding. David could argue no capacity because he did not think about son.
- Parker - time frame between writing will and execution too long, david has the burden to prove no capacity.
- Banks - when the will was signed Eamen may not have had capacity because of doctors note noting the
medication testator was on and cousin.
Task 2
1348 - liabilities
341 000 - chattels = 340,000
340,000 - 322,000 = 18,000
9000
10k
Willem - 4.5
Toms children - 1.5k each, sally contigent on 18
Unit 2 - Notes
You can cross parts of the will out - testator and witnesses need to be present and sign it off.
Codicil most appropriate if testator has multiple assets where it would be impractical to rewrite entire will.
Codicil republishes the will so the date of effect changes to the date of codicil.
Will speaks from date of execution in relation to individuals and beneficiaries but on death for assets.
Codicil has minimal administrative requirements so it is often the best way to go. Codicil has to be made the same way a
will is.
Task 2
Wills and Administration of Estates Page 1
,Task 2
- Martin - Inherits the gold watch as intended on execution of will, amendment attempt cannot be said to have
been witnesses by two witnesses and there are no signs in the margin from testator or witnesses.
- Graham - obliteration of wording - gift fails
- Nicola - painting stolen, gift fails
- Harriett - gift vests in any children, because painting was not owned on death she does not benefit from the
insurance money either. Pecuniary gift fails as she died before Hamish died so the gift lapses. If she had a child
they would get the money under intestacy?
- Mark - Residuary gift - divorce - counts as date the spouse has died, so technically she did predecease the testator
and the substitute vests, martin gets the house.
- Basically mark gets everything.
Unit 3
Task 1
Gift one
Step 1 - LCT
Step 2 - 200,000
Step 4 - No reliefs, annual reliefs were used
Step 4 - No IHT because of Nil band Rate - 325,000-200,000
No tax to pay
Gift 2
Step 1 - PET
Step 2 - 300,000
Step 3 - No reliefs
Step 4 - No IHT because he is Alive
Gift 3
Step 1 - LTC
Step 2 - 350,000
Step 3 - No Reliefs
Step 4 - NRB 125,000
350,000 - 125,000 = 225,000 X 20% = 45,000
LTCs are payable for LTC then and there at 20% on life then another 20% on death
Now he died 2029
1. House 400,000
400,000 - 325,000 = 75,000
2. Bank Account - 220,000
3. Quoted Shares - 255,000
4. Unquoted Shares - 640,000
100% relief = 0
5. Personal effects 50,000
6. Debts 5,000
Q1.
No IHT as he died 7 years after the gift, no need to reassess.
Wills and Administration of Estates Page 2
,Q2.
300,000 - 125,000 = 175,000
175,000 X 40% = 70,000
Tapering Relief
80% x 70,000 = 56,000
350,000 x 40% = 140,000
Minus what you have already paid (from the initial LCT payment)
4
Step 1 - Value
400,000 + 220,000 + 255,000 + 640,000 + 50,000 = 1,565,000
1565000 - 5000 = 1560000
Step 3 - Exceptions
House - 400,000 x 50% = -200,000
Charity - 20,000
Unquoted - 640,000
220,000 + 640,000 = 860,000
1560000 - 860,000 = 700000
325,000 - 200,000 = 125,000
750,000 X 40% = 300,000
865,000 X 40% = 346,000
Skip to main content
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Priyal KERAI
Activity
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Organisations
Calendar
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Courses
wills
All terms
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VARIANT-LLMLP-WILLS-FT-SEP25S-SEP25
Skip to main content
LLM Legal Practice - SQE1: Wills and Admin of Estates (FLK2) - Full Time - Sep 25 Start - September 2025
Open
Course status Open
Course Content
Wills and Administration of Estates Page 3
, Course Content
ou to raise academic queries during your course. Raise questions here and a member of our specialist SQE team
will review and then guide, as needed. The Forums are monitored on a daily basis (Monday - Friday), so asking
your question here is the quickest way to get it answered!
This is where you can find information regarding your LSSSs.
1 of 2 started
Validity of Wills and Intestacy
2 of 17 completed
Wills: Interpretation, Alteration and Revocation
9 of 19 started
Inheritance Tax
6 of 17 started
Unit 3 Prepare - Unit Guide
Unit 3 Prepare - Law Content Revision Planning
Unit 3 Prepare - ULaw LLP Supervisor’s Introduction Video
Unit 3 Prepare - ULaw LLP Research Materials
Unit 3 Prepare - ULaw LLP Training Media
Unit 3 Prepare - Test Your Knowledge
No due date
Unit 3 Prepare - Task 1
No due date
Unit 3 Prepare - Task 1 Feedback
Unit 3 Engage - Task 1
Unit 3 Engage - Task 1 Feedback
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Unit 3 Engage - Task 2
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Administration: Obtaining the Grant
Administration: Dealing with the Assets
Administration: Family Provision and Post-Death Variations
Course Staff
Nadia Adil
Instructor
Wills and Administration of Estates Page 4
