Last Will And Testament For UK Nationals Living at Home or Abroad


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Legacy  A gift of money or possessions but not a house or land


Legacy of Goods & Chattels A gift to a beneficiary of specific moveable items such as a painting, an ornament, clothing, furniture a motor car, a television set.

Personal chattels

Who do you want to have your personal chattels I.E car, furniture, personal items, jewellery, pictures, these and more are items only of personal and domestic use and ornament.

"Personal chattels" mean carriages, horses, stable furniture and effects (not used for business purposes), motorcars and accessories (not used for business purposes), garden effects, domestic animals, plate, plated articles, linen, china, glass, books, pictures, prints, furniture, jewellery, articles of household or personal use or ornament, musical and scientific instruments and apparatus, wines, liquors and consumable stores, but do not include any chattels used at the death of the intestate for business purposes nor money or securities for money:

Legacy of Money  A specific sum of money or the proceeds of a specific bank or building society account. It is usual for legacies of money to be paid free of Inheritance Tax. However if you intend to make a gift of the total held by you in a particular bank or building society account then you should be careful and check if the gift is likely to incur any Inheritance Tax.

If you intend to make a legacy free of Inheritance Tax you should take into account that Inheritance Tax may still be payable on the gift but paid out of the Residue of your estate. The person entitled to the residue may not be connected to the person who is to receive the money legacy and the persons entitled to the residue of your estate may receive that much less because Inheritance tax on the legacy may be payable out of the residue of your estate before it reaches your residue. If you are making a legacy of money you should be careful to take into account who will actually be paying any Inheritance Tax on the legacy. 
Intestate  A person who dies without making a Will or who makes a Will but who does not fully dispose of his or her estate in that will i.e. who dies "partially intestate"
Intestacy An estate where there is no valid last will, or no will at all and the law therefore directs who inherits your estate. A none  valid last will would be a will that has not been written correctly or the will HAS NOT BEEN SIGNED, DATED, AND WITNESSED AT ALL, OR INCORRECTLY.
Administrator. Has similar duties to those of an executor  for estates where: there is no will.  The will does not appoint an executor. There are court rules which govern who may apply to act as administrator.
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