SQE1 Wills and Administration of Estates: Complete Guide
Candidates frequently lose marks on SQE1 Wills questions by confusing basic distinctions: the effect of marriage versus divorce on wills, simultaneous versus sequential witnessing, and the treatment of cohabitants versus spouses for inheritance purposes. Master the statutory sequence and you'll work through scenarios systematically.
Explore This Topic
- Validity of Wills
- Revocation of Wills
- Intestacy
- Interpretation of Wills and Gifts
- Personal Representatives
- Grants of Representation
- Inheritance Tax
- Income Tax and CGT During Administration
- Property Passing Outside the Estate
- Claims Against Estates Under the Inheritance Act
Ready to test yourself? ActusPrep provides comprehensive SQE1 questions on all aspects of Wills and Administration of Estates.
What Is Wills and Administration of Estates?
Candidates frequently lose marks on SQE1 Wills questions by mixing up validity requirements, intestacy entitlements, and the tax implications of different estate planning strategies — examiners routinely test these distinctions together.
Within SQE1, the exam tests your ability to apply these rules to realistic client scenarios. Key topics include validity of wills, revocation of wills, and intestacy rules when no will exists. You need to determine whether a will is valid, identify who inherits under the intestacy rules, advise on the correct type of grant, and understand the personal representative's duties and liabilities. Beyond the core rules, inheritance tax calculation and the treatment of property passing outside the estate are frequently tested. Because the rules are largely statutory — principally the Wills Act 1837, the Administration of Estates Act 1925 and the Inheritance Tax Act 1984 — precision with statutory requirements is essential.
Core Areas Tested in SQE1
The core areas for this topic are covered in the subtopic guides listed in Explore This Topic above.
Key Principles for SQE1
Exam tip
Wills and Administration of Estates rewards systematic knowledge of the statutory framework. Element-by-element analysis is essential: check will validity against s.9 Wills Act 1837 formalities before addressing capacity or revocation. For intestacy, work through the fixed statutory order step by step. When administering estates, remember that PRs' authority depends on the type of grant (executors have authority from death; administrators only from the grant). Apply the s.27 Trustee Act 1925 statutory notices rule to protect against personal liability. Master these foundations and the more complex areas of interpretation, claims, and taxation become manageable.
How This Appears in SQE1 Questions
Wills and Administration of Estates is assessed as part of FLK2. This is one of the most commonly tested areas in SQE1. Questions follow the single-best-answer format with five options (A–E). Scenarios typically present a set of facts about a deceased person — their family circumstances, the existence or contents of a will, and the assets in the estate — and ask you to identify who inherits, whether the will is valid, which type of grant is required, or what the personal representative's next step should be.
Want to test this now? Try a few SQE1-style questions below before moving on.
Common Mistakes Students Make
Watch for these pitfalls when revising or answering exam questions:
- Confusing the different types of grants and when each is needed
- Overlooking formality requirements for wills and alterations
- Missing the interaction between probate procedure and tax rules
- Failing to consider intestacy rules when a will is invalid or partial
- Miscalculating inheritance tax liabilities and exemptions
Quick Summary
| Topic | Key Point | |-------|-----------| | Validity | Section 9 Wills Act 1837 - form, signature, witnesses, capacity | | Revocation | Marriage, later will, destruction - with exceptions | | Intestacy | Fixed order of entitlement under Administration of Estates Act 1925 | | Interpretation | Rules for construing wills and gifts (including lapse and ademption) | | Personal Reps | Duties, liabilities, and powers during administration | | Grants | Probate vs administration - priority order for administrators | | IHT | Lifetime and death transfers; exemptions; reliefs | | Income Tax/CGT | Administration period rules and beneficiary taxation | | Property Outside | Life insurance, joint property, pension funds - not forming part of estate | | Claims | Inheritance Act 1975 claims - time limits and available orders |
Test Yourself
Test yourself
Quick check questions based on this article.
Question 1
Scenario
A man dies leaving a valid will. His estate is valued at £300,000 and consists of a bank account of £150,000, an investment portfolio of £100,000, and personal chattels valued at £50,000. The will contains the following gifts: £80,000 to his daughter; £50,000 to his local cricket club; his personal chattels to his brother; and the residue to his wife. After the grant of probate is obtained, the personal representative discovers that the man owed the following debts: a secured mortgage of £60,000 on a property he owned (which has since been sold and the proceeds are included in the bank account figure), unsecured credit card debts of £30,000, and funeral expenses of £8,000. The personal representative also receives a claim from the man's former business partner for £40,000 under a guarantee the man had given. The personal representative has verified this claim. The total debts and funeral expenses amount to £138,000, leaving an estate of £162,000 after payment of debts. The personal representative needs to determine which gifts must be reduced to pay the debts. The man's wife is concerned that her residuary gift will be significantly reduced. The will does not contain any direction as to the order in which assets should be used to pay debts. The daughter argues that her pecuniary legacy should be paid in full before any debts are deducted from the estate.
Which of the following best describes the order in which the gifts in the will should abate to meet the debts of £138,000?
Question 2
Scenario
A solicitor is acting as the sole executor and trustee of a deceased client's estate. The estate comprises a residential property valued at £600,000, various investments worth £250,000, and personal effects. The will leaves a pecuniary legacy of £50,000 to the deceased's brother, the residential property to the deceased's daughter, and the residue to the deceased's son. The solicitor obtains a grant of probate and begins to administer the estate. During administration, the solicitor discovers that the estate has outstanding debts of £180,000, including an unsecured personal loan and credit card debts. The estate also has an inheritance tax liability of £90,000. The solicitor considers whether it is necessary to sell the residential property to meet the debts and tax. The daughter insists the property should be preserved for her and that the investments should be sold first. The son argues that both the property and investments should be sold and the remaining proceeds divided equally between him and his sister. The brother is anxious to receive his pecuniary legacy promptly. The solicitor recalls that the will contains no express provision directing which assets should be used to pay debts. The deceased had also been a member of a local gardening club, which has written to express condolences.
In which order should the solicitor apply the estate assets to pay the debts and inheritance tax?
Question 3
Scenario
A man died leaving a valid will. The personal representatives have obtained the grant of probate and are ready to distribute the estate. Before distribution, the personal representatives wish to protect themselves against claims from unknown creditors. The estate is valued at £180,000 and comprises a bank account and personal possessions. There are no known debts other than funeral expenses which have been paid. The deceased had lived alone and had few financial commitments.
Which of the following best describes the steps the personal representatives should take to protect themselves before distribution?
Practice with full exam-style questions
Practise Wills and Administration of Estates Questions for SQE1
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