Practical Will Precedents

Authors: Murray Hallam et al

Publisher: Sweet & Maxwell

Formats: Looseleaf and CD

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Service: 1 update p.a. Updates are charged by release.

Disk version is a set of Word documents. It does not include introductions and commentaries.

Complete Index as at Release 25 — October 2012

A: Absolute residuary gifts

A1a Absolute residuary gift—standard form - updated

A1b Absolute interest for spouse/civil partner with outright gift to adult children in default and substitutional outright gifts for adult grandchildren- updated

A2 Absolute residuary gift – short form - updated

A3 Absolute residuary gift – single clause

B: Residuary gifts for spouse/civil partner and children (trust wording included)

B1a1 Absolute interest for spouse/civil partner with outright gift to adult children in default and substitutional gifts for minor grandchildren [at specified age] - updated

B1a2 Absolute interest for spouse/civil partner with outright gift to adult children in default and substitutional gifts for minor grandchildren [at specified age] (no nil rate band trust) - new

B1b Absolute interest for spouse/civil partner with trusts for bereaved minors in default and substitutional gifts for grandchildren [at specified age] - updated

B1c1 Absolute interest for spouse/civil partner with 18-to-25 trusts [optional deferral of income vesting to [25]] in default and substitutional gifts for grandchildren [at specified age] - updated

B1c2 Absolute interest for spouse/civil partner with 18-to-25 trusts [optional deferral of income vesting to [25]] in default and substitutional gifts for grandchildren [at specified age] (no nil rate band trust) - new

B1d Absolute interest for spouse/civil partner with default IPDI for children subject to overriding power of appointment and discretionary trusts in default - updated

B1e Absolute interest for spouse/civil partner with default IPDI for children with no overriding power of appointment but power for life tenant to appoint remainders failing which trusts for grandchildren [at specified age] - updated

B1f Absolute interest for spouse/civil partner with default IPDI for children with limited overriding power of appointment and power for life tenant to appoint remainders failing which trusts for grandchildren [at specified age] - updated

B1g1 Absolute interest for spouse/civil partner with discretionary trusts in default- updated

B1g2 Absolute interest for spouse/civil partner with discretionary trusts in default- new

B1h Absolute interest for spouse/civil partner with two-tier discretionary trusts in default - updated

B2 IPDI for spouse/civil partner with discretionary trusts in default - updated

B3 IPDI for spouse/civil partner with limited overriding power of appointment and outright gifts/trusts for bereaved minors/18-to-25 trusts for children - updated

B4 IPDI for spouse/civil partner with default IPDIs for children if spouse/civil partner does not survive and discretionary trusts in default - updated

B5 IPDI for spouse/civil partner on protective trusts followed by discretionary trusts- updated

B6 Mirror will for surviving spouse/civil partner with cash gifts out of residue in default - updated

B7 IPDI for spouse/civil partner with default trusts in separate shares for testator’s children and children of spouse/civil partner (enhanced nil rate band and debt and charge option wording) - updated

C: Discretionary trusts of residue

C1a Discretionary trust - updated

C1b Discretionary trust with protector (including extended administrative powers) - updated

C2a Trust for the disabled - updated

C2b Trust for disabled person – complying with IHTA 1984, s.89 and vulnerable beneficiary regime and providing full capital gains tax annual exemption - new

D: Residuary gifts — no spouse/civil partner (trust wording included)

D1 Single defeasible IPDI with discretionary trusts in default - updated

D2a1 Parallel defeasible IPDI with outright gifts for issue in default - updated

D2a2 Parallel defeasible IPDI with outright gifts in default - updated

D2b Parallel defeasible IPDI with discretionary trusts in default - updated

D2c Parallel defeasible IPDI incorporating IPDIs for children of a beneficiary who dies before the testator with outright gifts in default - updated

D2d Parallel defeasible IPDI incorporating IPDIs for children of a beneficiary who dies before the testator with discretionary trusts for children in default - updated

D2e Parallel defeasible IPDI incorporating IPDIs for children of a beneficiary who dies before the testator with outright gifts for children and issue in default - updated

D3 Parallel IPDIs (including IPDIs for children of deceased beneficiary) with power for life tenant to appoint remainders with outright gifts in default - updated

D4 Parallel defeasible IPDIs (including IPDIs for children of a deceased beneficiary) with limited power of appointment and power for life tenant to appoint remainders with outright gifts in default - updated

D5a Gift to children at a specified age with option to qualify as trusts for bereaved minors or 18-to-25 trusts - updated

D5b Gift to children on flexible bereaved minors trusts or 18-to-25 trusts - updated

D5c Gift to children on terms that they take their shares in stages at specified ages - updated

D6 Outright gifts to adult children and substitutional gifts to minor grandchildren [at specified age] with gifts over for reserve beneficiaries - updated

E: Charitable trusts

E1 Will with residue on charitable trusts, - updated

E1s Schedule of charitable trusts - updated

E2 Will with enhanced nil rate band legacy and residue to charity - updated

F: Replacement and supplementary clauses

F1: Revocation and other declarations

F1a Standard form of revocation and declaration

F1b1 Revocation and declaration conditional on marriage/civil partnership

F1b2 Revocation and declaration in expectation of marriage/civil partnership

F1c Inclusion of former spouse/civil partner

F1d Restriction to limited territory (with partial revocation)

F1e Restriction to limited territory (with full revocation)

F1f Worldwide except for particular territory

F1g Declaration in respect of mutual will

F1h Declaration of foreign domicile

F2: Funeral wishes and advance directives

F2a Burial clause

F2b Cremation clause

F2c Precaution against premature burial/cremation

F2d Request for donation of body

F2e Request for donation of parts of the body

F2f Power for executors to incur expense

F2g Burial at sea clause

F2h1 Living will - updated

F2h2 Living will — points for discussion with a client - new

F3: Appointment of executors and trustees

F3a Standard form of appointment of executors

F3b1 Appointment of executors with single substitution

F3b2 Appointment of executors with multiple substitutions

F3b3 Appointment of executors with specific substitutions

F3b4 Appointment of executors with specific substitutions (one professional executor)

F3b5 Appointment of trust corporation as executor

F3c Appointment of trust corporation as executor

F3d1 Appointment of partners in a firm as executors

F3d2 Appointment of members in a limited liability partnership as executors

F3e Appointment of literary/intellectual property executors

F3f Appointment of literary/intellectual property executors and direction to hold literary/intellectual property on trusts applicable to residuary estate

F3g Power of appointing new trustees

F3h Appointment of new trustees with successive appointors

F3i Power to appoint and remove trustees

F3j Appointment of charity representatives as executors - updated

F3k Appointment of charity which has trust corporation status as executor

F3l Appointment of executors to continue administration of open estates

F3m Appointment of single executor with power of nomination

F4: Appointment of guardians

F4a Standard form of appointment of guardians

F4b Declaration excluding Children Act 1989, s 6

F5: Legacies

F5a Specific legacies

F5b1 Absolute pecuniary legacy

F5b2 Absolute pecuniary legacy to minor- updated

F5b3 Conditional pecuniary legacy

F5b4 Two-year simple discretionary trust- updated

F5b5 Pecuniary legacy on discretionary trusts - updated

F5b6 Pecuniary legacy of amount equal to value of property

F5c Pecuniary legacy to executors

F5d1 Contingent pecuniary legacy

F5d2 Conditional contingent pecuniary legacy

F5e Index-linked pecuniary legacy

F5f1a Nil rate band – Absolute pecuniary legacy

F5f1b Absolute gift of nil rate band legacy limited to a specific (indexed) amount

F5f2 Nil rate band – Pecuniary legacy on discretionary trusts- updated

F5f3 Nil rate band – Absolute pecuniary legacy (short form)- updated

F5f4 Nil rate band – Legacy of assets used in a business

F5f5 Nil rate band – Legacy of Lloyd’s interests on discretionary trusts - updated

F5f6 Nil rate band – Legacy of business and/or agricultural property on discretionary trusts- updated

F5f7 Nil rate band – Legacy of business and/or agricultural property and additional property up to nil rate band limit, on discretionary trusts - updated

F5f8 Nil rate band – Two-year simple discretionary trust of nil rate band

F5f9 Legacy with additional provisions for debt/charge scheme

F5f10 Legacy on discretionary trusts carrying unused nil rate band of previous spouse/civil partner (for use where residue to pass to charity)

F5f11 Legacy on discretionary trusts carrying unused nil rate band of previous spouse/civil partner (for use where residue to pass to new spouse/civil partner)

F5f12 Legacy of an amount to enable spouse/civil partner to utilise [his/her] nil rate band

F5f13 Direction to pay nil rate band legacy out of UK property

F5g Pecuniary legacy to individual with memorandum of wishes

F5h1 Absolute pecuniary legacy to employees

F5h2 Legacy on employee trusts

F5i Legacy to an existing trust

F5j Legacy of insurance policy

F5k Legacy of family protection policy

F5l1 Simple annuity

F5l2 Index-linked annuity - updated

F5m1 Absolute gift of business (sole trader)

F5m2 Settled gift of business (sole trader)

F5m3 Legacy of business interests (Lloyd’s)

F5m4 Gift of interest in partnership business

F5m5 Designation under Agricultural Holdings Act 1986, ss 31-48

F5m6 Legacy of business and/or agricultural property

F5m7 Legacy of business and/or agricultural property on discretionary trusts- updated

F5m8 Legacy of interest in family limited partnership

F5m9 Legacy of interest in family limited partnership on discretionary trusts - updated

F5n1 Absolute legacy of shares

F5n2 Settled legacy of shares- updated

F5o Legacy for the maintenance of a grave

F5p1 Legacy of foreign property (general)

F5p2 Legacy of French property (to spouse)

F5p3 Legacy payable out of foreign property

F5p4 Legacy payable out of foreign bank account

F5q1 Absolute gift of literary/intellectual property

F5q2 Settled gift of literary/intellectual property - updated

F5r1 Legacy for the care of an animal with memorandum of wishes

F5r2 Absolute legacy for the care of an animal

F5r3 Legacy to RSPCA for the care of an animal

F5s Legacy of release of a debt or debts

F5t1 Pecuniary legacy to a named charity- updated

F5t2 Pecuniary legacy to the Charities Aid Foundation

F5t3 Charitable legacy distributable at trustees’ discretion

F5t4 Legacy of 10 per cent of chargeable free estate to a single charity - new

F5t5 Legacy of 10 per cent of chargeable free estate to several identified charities - new

F5t6 Legacy of 10 per cent of chargeable free estate distributable to charities at trustees’ discretion - new

F5t7 Pecuniary legacy for the benefit of an NHS hospital - updated

F5u Pecuniary legacy to a non-charitable unincorporated association

F5v Legacy to a Church of England parish

F5w Legacy in satisfaction of uncompleted gift

F6: Personal chattels

F6a Standard personal chattels legacy

F6b1 Legacy to individual (with memorandum of wishes)

F6b2 Legacy to individual(s) with trustees as substitutes (on discretionary trusts) - updated

F6b3 Legacy to individual with individual as substitute (memorandum of wishes for substitute only) - updated

F6b4 Legacy to individual with individual as substitute (memorandum of wishes for both) - updated

F6b5 Legacy to individual (with memorandum of wishes) with trustees as substitutes (on discretionary trusts) - updated

F6c1 Settled legacy of personal chattels (life interest)

F6c2 Settled legacy of personal chattels (life interest with overriding power of appointment) - updated

F6d Settled legacy of personal chattels (discretionary) - updated

F7: Real property

F7a1 Absolute gift

F7a2 Defeasible absolute gift- updated

F7b1 Settled gift (immediate post-death interest) - updated

F7b2 Settled gift (discretionary trusts) - updated

F7c Gift of advowson

F7d Gift of lordship of the manor- updated

F8 Exercise of special power of appointment in favour of surviving spouse

F9: Receipt clauses

F9a General

F9b Charity

F9c Religious institution

F9d Minors

F10: Incidence of inheritance tax

F10a Incidence of tax on heritage property- updated

F10b Incidence of tax on lifetime transfers- updated

F10c1 Partially exempt residue – Beneficiaries to receive equal net amounts

F10c2 Partially exempt residue – Beneficiaries to receive equal gross amounts

F10d Property held as joint tenants

F11 Exclusion of doctrine of satisfaction

F12 Accounting for lifetime gifts- updated

F13: Survivorship

F13a Survivorship (all beneficiaries)

F13b Survivorship (specified beneficiaries)

F14: Construction and exclusion clauses

F14a1 Definition of children and issue

F14a2 Definition of children and issue—recognition of illegitimate children by parent

F14b Exclusion of Wills Act 1837, s 33

F14c Exclusion of Trusts of Land and Appointment of Trustees Act 1996, ss 19 and 20

F14d Exclusion of s 11(1) of the Trusts of Land and Appointment of Trustees Act 1996

F14e Forfeiture clause – exclusion of beneficiary who disputes any provision of the will

F15: Option to purchase property

F15a Beneficiary committed on exercise of option

F15b Beneficiary committed only after valuation

F16: The breakdown of relationships and the Inheritance (Provision for Family and Dependants) Act 1975

F16a Direction to executors to meet obligations to former husband/wife/civil partner

F16b Declaration citing exclusion of right to claim under Inheritance (Provision for Family and Dependants) Act 1975

F16c Declaration that no provision made because of separation

F16d Declaration that provision made during lifetime

F16e Declaration that financial security basis for making no provision

F17: Administrative and supplementary clauses

F17a Trustees’ and executors’ powers- updated

F17b Clause headings

F17c Restrictions in relation to partnership interests

F17d Power to create maintenance fund- updated

F17e Consent to sale of specified property

F17f Power to approve variation

F17g Power to disclaim in part

F17h Power to add to the beneficiaries - updated

F17i Declaration annulling gift to bankrupt beneficiary

F17j Power to insure against an unknown potentially exempt transfer

F17k Extended power of maintenance deferring income vesting- updated

F17l Payment of taxes- updated>

F17m Variation of rules of abatement of legacies- new

G: Administrative powers

G1 Administrative powers (long form)

G2 Administrative powers (short form) - updated

G3 Administrative powers (selected short form) - updated

H: Testimonium and attestation clauses

H1 General form

H2 Where the will has been altered

H3 Acknowledgement by testator of signature made previously

H4 Illiterate testator

H5 Where another signs on behalf of the testator

H6 Blind testator

H7 Where testator has imperfect knowledge of English

H8 Where an application for a statutory will is made on behalf of a person who lacks capacity

I: Letters and summaries for use with precedents

I1a Letter and summary for use with Precedent B1a1 - updated

I1b Letter and summary for use with Precedent B1cdc1 - updated

I1c Letter and summary for use with Precedent B1d - updated

I1d Letter and summary for use with Precedent B1f - updated

I1e1 Letter and summary for use with Precedent B1g1

I1e2 Letter and summary for use with Precedent B1g2 - new

I1f Letter and summary for use with Precedent B1h - updated

I1g Letter and summary for use with Precedent B2 - updated

I1h Letter and summary for use with Precedent B3 - updated

I1i Letter and summary for use with Precedent B4 - updated

I1j Letter and summary for use with Precedent B7 - updated

I2a Letter and summary for use with precedent Ca1 “Discretionary trust” - updated

I2b Letter and summary for use with precedent C2a “Trusts for the disabled” - new

I2c Letter and summary for use with precedent C2b “Trust for disabled person complying with IHTA 1984, s.89 and vulnerable beneficiary regime and providing full capital gains tax annual exemption” - new

I3a Letter and summary for use with Precedent D1 - updated

I3b Letter and summary for use with Precedent D2a2 - updated

I3c Letter and summary for use with Precedent D3 - updated

I3d Letter and summary for use with Precedent D4 - updated

I4a Paragraphs as to grossing up for use with letter precedents - new

I4b Paragraphs as to 10% formula legacy for use with letter precedents for wills of couple with whole estate, or whole estate less nil rate band, passing to or on trust for spouse/civil partner - new

I4c Paragraphs as to gift of property qualifying for APR/BPR added to the nil rate band trust for use with letter precedents - new

J: Subsidiary documents

J1: Codicils

J1a Change of one or more executors and/or trustees- updated

J1b Change of or addition to legatees- updated

J1c Change of legacies- updated

J1d Minor amendments to will - updated

J1e Addition of provisions to will- updated

J1f Codicil: partial revocation of will insofar as it relates to property in specific territory

J1g Codicil: ss 5 and 13 Perpetuities and Accumulations Act 2009 to apply

J1h Republication of will revoked on marriage/civil partnership

J2J: Deeds of variation

J2a Redirection of specified property (absolute)

J2b Redirection of specified property (to pilot settlement)

J2c Provision for cash sum payable out of residuary estate (absolute)

J2d1 Provision for cash sum payable out of residuary estate (on trust – trusts set out in the pilot settlement)

J2d2 Provision for cash sum to facilitate use of nil rate band payable out of exempt share of residuary estate (on discretionary trusts – trusts set out in deed)- updated

J2e Redirection of pecuniary legacy (absolute)

J2f Redirection of pecuniary legacy (to pilot settlement)

J2g Redirection of share of residue (absolute)

J2h Redirection of share of residue (on trust)

J2i Redirection of severable share of joint property

J2j1 Redirection of entitlements on intestacy—simple form

J2j2 Redirection of entitlements on intestacy—on trust (trusts and administrative provisions set out in deed)- updated

J2k Provision for cash sum payable out of residuary estate (absolute) – further variation

J2l: Redirection of entitlement of deceased beneficiary

J2l1 New beneficiary takes absolutely

J2l2 New beneficiaries take under trust- updated

J2l3 New beneficiaries take on trusts of deceased beneficiary’s will

J2m1 Deed of variation redirecting 10% to single charity- new

J2m2 Deed of variation redirecting 10% of chargeable free estate to several identified charities- new

J2m3 Deed of variation redirecting 10% of chargeable free estate to trustees for distribution to charities at their discretion- new

J3 Deed of disclaimer

J4: Appointments under settled legacies or trusts of residue

J4a1 Absolute appointment by executors

J4a2 Absolute appointment

J4b Life interest appointment

J4c1 Trust for bereaved minors/18-to-25 trust appointment out of residue held on discretionary trusts

J4c2 Trust for bereaved minors/18-to-25 trust appointment (simple form) in relation to residue held on trust which qualifies as IPDI (new trust to take effect when IPDI comes to an end)

J4c3 Trust for bereaved minors/18-to-25 trust appointment (simple form) out of residue held on trust which qualifies as IPDI (wholly or partially terminating interest)

J4c4 Trust for bereaved minors/18-to-25 trust appointment (flexible form) out of residue held on trust which qualifies as IPDI (wholly or partially terminating interest)

J4d Nil rate band legacy and defeasible life interest appointment out of residue held on discretionary trusts- updated

J4e Memorandum recording distribution of chattels- new

J5: Appropriation and assents

J5a1 Appropriation – general

J5a2 Appropriation by executors to themselves as trustees of a will trust

J5b1 Assent under hand by executors to a beneficiary absolutely entitled

J5b2 Assent under hand by executors to themselves as trustees of a will trust

J5b3 Assent by deed by executors to a beneficiary absolutely entitled (subject to covenants)

J5b4 Deed of appointment of a new trustee of a conveyance to joint owners where there is a tenancy in common

J6: Memoranda/letters of wishes

J6a1 Memorandum/letter of wishes (chattels left to individual(s))

J6a2 Memorandum/letter of wishes (chattels left on discretionary trust)

J6b Memorandum/letter of wishes (discretionary trusts)

J6c Memorandum/letter of wishes (specimen letter for use with Precedent B2)

J7 Nomination to trustees of company pension scheme

J8 Declaration as to non-mutuality of wills

J9 Instructions for executing a will or codicil - updated

J10: Tables and reliefs

J10a Inheritance tax table- updated

J10b Inheritance tax table

J10c Quick succession relief- updated

J11a Will questionnaire - updated

J11b Lasting Power of Attorney (Property and Financial Affairs) questionnaire

J11c Lasting Power of Attorney (Health and Welfare) questionnaire

J11d Assessment of capacity checklist new

J12 Mutual notice of severance in respect of joint tenancy

J13: Indemnity

J13a For breach of trust (devastavit)

J13b On distribution to individual beneficiary

J13c On distribution to trustees of will trust

J13d On distribution to a charity

J14: Client care and post-death letters

J14a Client care letter—taking instructions to prepare a will - updated

J14b Summary letter post-death for use with Precedent B3 surviving spouse/civil partner executor

J14c Summary letter post-death for use with Precedent B3—surviving spouse/civil partner not executor

J15 The devolution of an estate on intestacy in England and Wales