The recent case of Ilott v Mitson was widely reported and seems to have restricted the ability of Will makers to leave their estate to their chosen beneficiaries or charities as they wish.

In that case the deceased left her estate mainly to three charities and nothing to her only daughter or grandchildren. They had been estranged for a considerable number of years and the deceased had left a letter stating her reasons for not benefiting her daughter.

The daughter was in straightened circumstances financially and brought a claim under the Inheritance (Provision for Family and Dependants) Act. On appeal before the Court of Appeal, she was given an award from the estate.

One of the judges did comment that there was no evidence that the deceased had any connection with the charities or that during her lifetime she was particularly fond of or had any interest in animals or birds, the objects of the charities' benefit.

It does, however, remain good practice to leave a letter explaining the reasons for not benefiting a spouse, child or otherwise someone who could expect to receive a benefit under a Will.

Additionally, a parent who considers that the claims of a child should rank below that of a charity should show an active lifetime involvement in the charity or the charitable cause.

The government proposes, in this year's budget to reduce the rate of inheritance tax from 40% to 36% where at least 10% of the estate, after reliefs exemptions and the nil rate band (currently £325,000), is gifted to charity.

These developments highlight the need the review and update your Will regularly. It is sometimes more harmful to have an out of date Will than to have no Will at all.

If you would like to review and update your Will please contact Poh Shan Chong or a member of our Wills team at Wortley Byers on 01277 268347 or pchong@wortleybyers.co.uk.

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