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Wills - Coggle Diagram

- - - - Spouse gets
        
        Personal chattels
        
        £322,000
        
        One half of the residue absolutely
        
        Matrimonial home request
    - - Spouse gets entire estate
    - - If one is identified others are ignored
      - LIst
        
        issues ST
        
        Parents (equally if both)
        
        Brother and sisters whole blood ST
        
        brother and sisters half blood
        
        Grandparents (equally if both)
        
        uncles and aunts of whole blood St
        
        Uncles and aunts half blood on ST
        
        9.. Crown
  - - - treated as children's
    - - is fine, but if parents not married, presumed the father did not survive the deceased unless evidence is shown (names on Birth S)
  - - - IA tax
    - - Not subjected in In tax
    - - Exception Death in service, no nominee named PS
    - - may be subjected in In tax
    - - IA tax (benefit)
- - - - Eg My BMW car MA20XMB Not in the estate - gift fails ademption
    - - Eg a BMW car, executors need to get that care if they have money left over
    - - Money
    - - states source form which the gift is to be made from - any shortfall needs to be covered
    - - Rest of the estate
    - - Ademption
        
        Changes in assets before death
        
        Does not apply if the name of the source changes
      - Lapse
        
        wills constructed at date of exception
        
        gifts of joint tenants
        
        survival of beneficiaries
        
        simultaneous deaths
        
        Gifts to deceased issues
        
        Inapplicable to other beneficiaries
        
        Gifts to witnesses
    - - Class of gifts
      - Class closing rules