SQE1 · FLK2
Wills and Administration of Estates
Wills, intestacy, probate, IHT, post-death variations.
Validity, revocation, intestacy rules, grants of representation, IHT and estate administration.
Wills and Administration of Estates in SQE1 FLK2
Wills and Administration of Estates covers what makes a will valid, what happens when there is no valid will, and how personal representatives wind up an estate. It blends rule-based tests (validity, intestacy) with a procedural workflow (the grant and administration) and inheritance tax.
What’s tested
- Validity of wills: the formalities in s.9 of the Wills Act 1837, testamentary capacity and knowledge and approval
- Revocation, alteration and the effect of marriage and divorce on a will
- The intestacy rules and the statutory order of entitlement, including the spouse's statutory legacy
- Personal representatives: executors and administrators, their appointment, powers and duties
- Obtaining the grant of representation (probate or letters of administration)
- Administering the estate: collecting assets, paying debts and distributing to beneficiaries
- Inheritance tax: the nil-rate band, the residence nil-rate band, exemptions and reliefs
- Post-death variations and disclaimers
Key statutes and rules
- Wills Act 1837, s.9 — the formalities for a valid will
- Administration of Estates Act 1925 — the intestacy rules and PRs' powers
- Inheritance Tax Act 1984 — the charge to IHT, the nil-rate band and reliefs
- Inheritance (Provision for Family and Dependants) Act 1975 — claims against an estate
Common SBAQ traps
- Forgetting that marriage generally revokes an earlier will (unless made in contemplation of that marriage)
- Misapplying the intestacy order — especially the spouse's statutory legacy and how the rest is shared
- Confusing the nil-rate band with the residence nil-rate band, or missing the spouse exemption
How to revise Wills and Administration of Estates for FLK2
Split your revision into validity, intestacy, administration and IHT, and learn each as a self-contained test or sequence. Practise IHT computations and intestacy distributions on worked examples — these are the calculation-style SBAQs that separate candidates.
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Free revision notes — Wills and Administration of Estates
Wills and Administration of Estates covers the rules of testamentary validity, revocation, intestacy, grants of representation, inheritance tax, and the administration of an estate. The SRA tests technical knowledge: you must know the statutory rules cold, not just general principles.
Validity and revocation of wills
Wills Act 1837: a will must be in writing, signed by the testator or by another at the testator's direction and in their presence, and signed (or acknowledged) by the testator in the presence of two witnesses who each attest and sign. Witnesses (and their spouses/civil partners) cannot benefit under the will. Testamentary capacity: Banks v Goodfellow [1870] — understands the nature of making a will, the extent of their property, the claims of those who might expect to benefit, and is not suffering from a disorder of the mind that poisons their affections. Undue influence must be proved (no presumption; Barclays Bank v O'Brien is a contract case not applicable here). Revocation: by destruction, by subsequent marriage/civil partnership (except certain exceptions), by a later will/codicil.
Intestacy
The Administration of Estates Act 1925 (as amended by the Inheritance and Trustees' Powers Act 2014) governs. Surviving spouse/civil partner: if no children, takes everything. If children, surviving spouse takes personal chattels + statutory legacy (currently £322,000) + half the residue; children take the other half equally. Children: take equally per capita if all alive; if one has predeceased with children of their own, the issue take by substitution (s.33 IPFDA 1975 — note this is actually s.33 AEA 1925). Half-blood relatives inherit but take after full-blood of the same class. An illegitimate child inherits from both parents.
Grants of representation
Probate: granted to executors named in the will. Letters of administration with will annexed: granted when there is a will but no executor willing and able to act. Letters of administration (intestacy): granted to administrators in the order set out in the Non-Contentious Probate Rules 1987: surviving spouse/civil partner first, then children, then other relatives. A grant is not required for small estates under £5,000 or where all assets pass outside the estate (joint tenancy, nominated pension). IHT must generally be paid before the grant will be issued (or a payment arrangement made with HMRC).
Inheritance tax
IHT applies at 40% on the value of the estate above the nil-rate band (£325,000 — frozen until at least 2028). Residence nil-rate band: £175,000 additional allowance where a main residence is left to direct descendants. Spouse/civil partner exemption: transfers between spouses are fully exempt, and the unused NRB transfers to the surviving spouse on death (transferable NRB). Business property relief (100% for trading businesses, 50% for a controlling interest in a quoted company, 50% for assets used in a partnership). Agricultural property relief (100% or 50%). Gifts: potentially exempt transfers (PETs) become exempt after 7 years; chargeable lifetime transfers (CLTs) are taxed immediately at 20% if over available NRB. Taper relief reduces the tax on gifts made 3–7 years before death.
Common pitfalls
- Forgetting that marriage revokes an existing will automatically — unless the will was made in contemplation of a specific marriage (Wills Act 1837 s.18).
- Confusing the intestacy share for the surviving spouse: the statutory legacy is £322,000 (check the current figure for your exam), not the whole estate — children also share the residue.
- Getting the NRB wrong: each spouse has their own £325,000 NRB; the surviving spouse can also claim any unused portion of the deceased spouse's NRB.
- Applying BPR without checking whether the company is a trading company — investment companies do not qualify for 100% relief.
Exam tip
For IHT questions, work through a checklist: (1) chargeable estate (gross estate minus liabilities, spouse exemption, charity exemption); (2) apply NRB + RNRB; (3) check for transferable NRB from deceased spouse; (4) apply 40% to the chargeable estate above the bands; (5) check for reliefs (BPR, APR).
Bank size: 122 questions. We grow the bank weekly.
Wills and Administration of Estates — frequently asked questions
What's tested in SQE1 Wills and Administration of Estates?
This area covers the validity and revocation of wills (including the formalities in the Wills Act 1837 and testamentary capacity), the intestacy rules, the appointment and powers of personal representatives, obtaining grants of representation, the administration of the estate and distribution to beneficiaries, inheritance tax, and post-death variations.
Is SQE1 Wills and Administration of Estates multiple choice?
Yes. Like the rest of SQE1, Wills and Administration of Estates is assessed through single-best-answer questions: a client-based scenario followed by five options (A–E) from which you pick the single best answer. There is no negative marking, so it is always worth attempting every question.