We can advise you about your needs in relation to Wills, tax planning and inheritance. Wills are often regarded as straightforward but the drafting of Wills is fraught with difficulties for the unwary or inexperienced. We ensure that we take full details from you so that your Will fulfils your wishes and minimises complexities should it come to be implemented. Our Wills service is highly personalised and is accompanied by detailed advice relating to your affairs.

We send out a questionnaire and guide to fees without obligation in relation to enquiries about Wills. We charge an hourly rate for Wills and can usually provide you with an estimate once we have information about your circumstances and the provisions you want to include in the Will. This ensures that the fees charged are realistic given the time it takes to prepare a Will tailored to your circumstances. This avoids the risk of insufficient time being given to the Will which can be an issue if a Will drafting professional is trying to keep to the limits imposed by an unrealistically low fixed fee.

We can act as executors in relation to your estate and as the solicitors for the executors or administrators in the administration of estates.

We can also advise you about creating Lasting Power of Attorneys (LPA) for (1) health and welfare and (2) property and financial affairs . The first step in creating either form of LPA is to read the forms and guidance which are available free of charge from the Government website. This is at https://www.gov.uk/power-of-attorney

The services provided in relation to the administration of an estate depends on the nature and extent of each estate, so varies widely.

As an example, in an estate with a property, various financial assets and where the Will leaves specific gifts to beneficiaries and the residue of the estate to other beneficiaries, we would be able to provide the following services:

• Establish the value of the estate for tax and probate purposes by corresponding with all potential creditors and debtors.
• Prepare draft estate accounts to record the assets and liabilities at the date of death, an IHT calculation and the income and expenses of the administration; keep these updated throughout the administration.
• Establish if any Inheritance Tax is payable and if so prepare the relevant IHT forms; make arrangements to pay the tax that is due.
• Submit the final version of the IHT forms to HMRC.
• Prepare the online application for the Grant of Probate and deal with any queries raised by the Probate Registry.
• Prepare the documents required to collect in or transfer the assets of the estate and send these with copies of the Grant of Probate to the third parties involved.
• Update and reconcile the estate accounts with all funds paid and received so that all assets, liabilities and administration income and expenses are accounted for.
• Use the proceeds of the estate assets which have been collected in to settle all the estate's debts and expenses.
• Correspond with the beneficiaries about their entitlement under the Will, verify their identity and address so that we can pay the legacies.
• Deal with the estate income and capital gains tax returns, if applicable.
• Finalise the IHT liability of the estate by preparing a corrective account if applicable and obtain a clearance certificate confirming that all the IHT has been paid.
• Finalise the estate accounts and reconciliation for approval by the executors and the residuary beneficiaries.
• Account to the executors and the residuary beneficiaries for the remainder of the estate.

General information and guidance about applying for probate is available at the government website at https://www.gov.uk/applying-for-probate/apply-for-probate

General information and guidance about Inheritance Tax is available at https://www.gov.uk/inheritance-tax

We are able to advise on Lasting Powers of Attorney, Statutory Declarations and acting as Commissioners for Oaths

The work done by the conducting solicitor in relation to probate matters is charged at an hourly rate of £300 plus VAT for the time spent. There is usually no other charge in addition to the hourly rate, so the fees are not related to the value of the estate, the urgency with which something must be done or if the work is done out of usual office hours. We reserve the right to charge a value element in the administration of an estate in certain circumstances if the firm is appointed to act as an executor. This would be discussed in advance if it is likely to arise. We do not charge a fixed fee for acting in probate matters.

As a starting point, the minimum time it will take to advise on an estate will be 6 hours, so the fee would be £1,800 plus VAT. There is no maximum, as each estate will depend on the circumstances but usually the fees will not exceed £30,000 plus VAT. We find that typically administering an estate will take between 25 and 50 hours and cost between £7,500 - £15,000 plus VAT. The current rate of VAT is 20% and applies to all fees charged by the firm.

We will provide an initial estimate once we have sufficient information about the estate and review this as the matter progresses. We produce an itemised account detailing the work done in increments of 6 minutes, usually as the matter progresses, often once the Grant of Probate is issued, and also when it concludes.

These costs relate to uncontested matters, with all assets in the UK. Estates which have a foreign element, such as property or financial assets in another jurisdiction can add a layer of complexity depending on the circumstances. This will add to the costs of an administration and it may be necessary to instruct a lawyer in the country where the asset is situated to deal with that aspect of the estate.

The final fees will depend on the following factors:

• Whether the partners of the firm are appointed as executors, either solely or with another person;
• The extent to which the executors want to undertake the steps in the administration themselves - This can range from only taking advice when reaching an obstacle to handing the entire matter over to the solicitor to deal with;
• The nature and extent of the estate - an estate with one bank account with £100,000 in it will be much simpler to administer than one with 10 bank accounts with a total of £100,000 in them;
• Shareholdings - Estates with a share portfolio held with a stockbroker will be much simpler to deal with than one with 25 different shareholdings managed by the deceased person themselves, where the certificates may or may not be found;
• The number of beneficiaries of the estate - All beneficiaries have to have their identity and address verified and checks are made prior to making any payments. Therefore the time taken in estates with, say, twenty beneficiaries will be much greater than when there is just one beneficiary;
• Whether the online procedure for applying for probate can be used or if a paper application has to be prepared because the estate does not qualify for the online procedure;
• The value of the estate.

These are the categories of complexity of estate relating to the need for a Grant and whether IHT is payable, beginning with the simplest:

(1) An estate where no grant of probate is required. This will be an estate where all or most of the assets pass by survivorship and the value is below £325,000, or £500,000 if the residence nil rate band applies, or an exemption such the spouse or charity exemption applies.

(2) An estate where no tax is payable but it is necessary to apply for a Grant of Probate to deal with assets over a certain value or to sell or transfer property. The estate will still have to be valued accurately as the value of the estate for IHT purposes has to be included in the application for probate.

(3) Estates where IHT is payable and the full IHT400 account and related schedules have to be prepared.

The additional schedules will depend on:

- The range of assets in the estate, such as properties, bank accounts, pensions, life assurance policies, shareholdings, business interests, foreign assets. Each of these has their own schedule.

- Claiming unused nil rate band (NRB) from the estate of a deceased spouse.

- Claiming the residence NRB and unused residence NRB from the estate of a deceased spouse.

- Any issues about domicile.

- Claiming exemptions such as charitable donations, gifts out of income.

- 'Grossing up' calculations, lifetime gifts and similar which affect the IHT payable.

There are other matters which can greatly affect the time taken. These include:

• Litigation against or by the estate.
• Problems with property such as disrepair or Party Wall Act issues.
• Disputes about the validity of the Will.
• Inheritance Act claims.
• Missing beneficiaries.
• Intestacy - i.e. the deceased did not leave a valid Will.

In addition to the legal fees, the following costs can also arise

• Fee for the Grant of Probate - £300 as at January 2025 plus £1.50 for each copy
• London Gazette fee for unknown creditors - £90
• IHT - calculated during the administration. Information about IHT is available on the Government website: https://www.gov.uk/valuing-estate-of-someone-who-died/check-type-of-estate.
• Valuation of land if a surveyor is instructed - this will depend on the value of the property and would range from £500 - £5,000 plus VAT
• Insurance - for a disputed Will or other issue - around £3,000 including VAT
• Shares - fees for missing certificate and the sale of shares which are specific to the number of shares, their value and the Registrar
• The costs of selling property - legal fees, estate agent's fees and disbursements, which are set by the firms instructed, as we do not undertake conveyancing

Daniel Williamson studied Law and American Studies at Keele University and graduated in 1991. After completing the precursor of the LPC in 1992, he began working for David Clark, and Co. He undertook a wide range of matters before specialising in family law and wills and probate. He has concentrated on Wills & Probate work since the covid pandemic.

There is the 'executor's year', which is the twelve months following the death during which the executors administer the estate and are not obliged to distribute the estate. It is usual that an administration takes longer than a year to administer.

In most circumstances it is necessary to register the death within 5 days.

As to the time it will take to complete an administration, this will depend on the circumstances of the estate. This varies widely due to the range of institutions, such as banks and share registrars, and Government bodies, such as HMRC, the Probate Registry and DWP, which are involved.

For example, in estates where IHT is payable, HMRC require 20 working days to issue the code which is required to prepare the online application for probate.

The Probate Registry require up to 16 weeks to process an application for a Grant of Probate and will not respond to updates until that period has elapsed.

If Inheritance Tax is payable then the first tranche of Inheritance Tax should be paid by the end of the sixth month after the death. So, if a person dies in the month of April, then the IHT is due by 31st October. After that, interest is payable. The IHT account is due within twelve months, so in this example by 30th April in the following year.

Certain time limits start to run from the date of the Grant of Probate. For example, a claim under the Inheritance (Provision for Family and Dependants) Act 1975 should usually be made within 6 months of the date for the Grant.

All other timings are case specific and will be given as the matter progresses.

The firm is committed to provide legal services to all clients equally and free from discrimination on the grounds of sex, gender, gender identity, sexual orientation, race, religion, nationality, ethnicity, disability and age.

We endeavour to provide a high quality legal service to our clients. If any issues arise with the service that is provided then we will endeavour to resolve it at an early stage by discussing the issue in person, over the telephone or by email or letter. If this does not lead to a satisfactory resolution then the issue should set out formally in a letter or email and this will be dealt with by the senior solicitor in the firm. As the only solicitor in the firm at present is Daniel Williamson, then he will aim to resolve your compliant. This may involve the solicitor taking advise from the Solicitors Regulation Authority.

If this does not resolve the matter, then you can refer the matter to the Legal Ombudsman. You will need to provide the Legal Ombudsman with documents relating to the complaint, which include evidence of your complaint to the firm, such as by email or letter and the response that you have been provided with. The Legal Ombudsman will then try and assist you in resolving the complaint by liaising with the firm.

A complaint to the Legal Ombudsman must be made:

• Within six months of receiving our final response to your complaint and
• No more than one year from the act or omission being complained about or
• No more than one year from the date when you should reasonably have known that there was cause for complaint.

Information about the Legal Ombudsman is available at https://www.legalombudsman.org.uk/

The address for the Legal Ombudsman is PO Box 6167, Slough SL1 0EH

In certain circumstances a complaint can be referred to the Solicitors Regulation Authority. This is where the conduct of the solicitor breaches any of the principles of the SRA. The principles that the solicitor should abide by are to act:

1. in a way that upholds the constitutional principle of the rule of law, and the proper administration of justice
2. in a way that upholds public trust and confidence in the solicitors' profession and in legal services provided by authorised persons
3. with independence
4. with honesty
5. with integrity
6. in a way that encourages equality, diversity and inclusion
7. in the best interests of each client

Information about the role of the SRA is at https://www.sra.org.uk/

Information for the general public about circumstances where the SRA can deal with a complaint is at https://www.sra.org.uk/consumers/problems

The SRA's address is The Cube, 199 Wharfside Street, Birmingham, B1 1RN