What to know about passing on loyalty points and rewards schemes In today’s consumer landscape, loyalty programmes have become an integral part of shopping behaviour, travel habits, and everyday spending. Millions of individuals accumulate airline miles, hotel points, credit card rewards, and retail loyalty credits over years of consistent use. These benefits can translate into significant value—free flights, luxury hotel stays, exclusive products or discounts, and more. With that in mind, it raises an important question: what happens to these amassed rewards after someone passes away, and can these benefits be passed on to loved ones? This topic intertwines financial planning with personal legacy, and is becoming increasingly pertinent as digitised rewards programmes expand, and consumers become savvier in managing and optimising them. Understanding the limitations, opportunities, and best practices surrounding the transfer of loyalty points upon death can help protect and potentially gift significant value to family members or other beneficiaries. The Nature of Loyalty Programmes Loyalty schemes are designed by companies to reward repeat customers, incentivise brand loyalty, and gather data on consumer behaviour. These programmes vary widely in nature and structure, from points-based systems that offer discounts and freebies, to tiered membership schemes that provide access to premium services or events. However, one critical distinction is that, technically, most loyalty points or rewards do not represent a financial asset in the eyes of the law. In most cases, they are considered a licence or a benefit granted under specific terms and conditions, rather than owned currency. This makes their legal treatment upon an individual’s death somewhat ambiguous, and, in many cases, up to the discretion of the programme provider. It is vital to not assume uniformity across all loyalty schemes. While some may offer clear channels for transferring or inheriting benefits, others may impose strict policies that cause points to be forfeited upon a user’s death. The first step to any plan regarding loyalty inheritance is to understand the specific rules and contractual language of individual programmes. How Different Industries Handle Points Transfer Upon Death One of the complexities in dealing with digital rewards inheritance is the diversity of programme policies. Different sectors—such as airlines, hotels, credit cards, and retail chains—each tend to approach the matter according to their own operating models and customer service goals. Airline reward programmes Many frequent flyer programmes allow for the transfer of miles upon a member’s death, albeit with certain conditions. British Airways, for example, does not permit miles transfer after death unless the individual was part of a household account, in which case remaining Avios points may be shared among the other members. Conversely, other airlines like American Airlines or Air Canada offer processes for transferring miles upon provision of a death certificate and other documentation. The terms usually require that beneficiaries request a transfer within a certain time frame and sometimes pay a fee. Crucially, if there is no clause in a will outlining what should happen to these points, and the beneficiary doesn’t know to ask, the points may be lost forever. Hotel loyalty programmes Hotel chains exhibit varying levels of flexibility. Marriott Bonvoy reportedly allows for the transfer of a deceased member’s points to an heir, as long as the request is made within a year and supported by legal documents. Hilton Honors and World of Hyatt offer similar provisions. Since hotel points can be redeemed for free nights, upgrades, and packages, the value here can be significant, especially for frequent travellers or elite tier members. Credit card reward schemes Banks and credit card companies typically have some of the strictest policies. While credit card points such as American Express Membership Rewards can usually be transferred to another account upon the cardholder’s death, they may require the closure of the deceased’s account, proof of death, and verification of the estate’s rights. Some UK-based credit card reward schemes may not permit points transfer at all, especially if they are structured as cashback or specific to the account holder. Additionally, combining these issues with outstanding debts can complicate matters further. It’s important to check individual terms, as some providers may allow surviving spouses to take over or inherit points under joint account circumstances. Retail and supermarket rewards Loyalty schemes tied to retailers—like Tesco Clubcard, Boots Advantage, or Sainsbury’s Nectar—often operate without publicly stated inheritance policies. However, these accounts can be manually accessed if someone has access to the login credentials. This raises ethical and legal questions, since using a deceased person’s account without notifying the company may violate the terms of service, even if it seems like an innocent act. On the other hand, some retail schemes are increasingly recognising the long-term relationship with customers and may provide transfer options upon request. Given that retail points can be converted into vouchers or cash-equivalent discounts, it is worth investigating policy guidelines and possibly contacting customer service in the event of a death. Challenges in Inheriting Loyalty Points One of the primary difficulties in dealing with digital loyalty inheritances is the non-tangible nature of the asset. Unlike physical property or stocks and bonds, loyalty points don’t usually exist in legal estate documents unless they have been specifically listed. This creates ambiguity for solicitors and executors managing someone’s estate. Additionally, as loyalty programmes are governed by terms and conditions rather than inheritance law, they can override general testamentary wishes. A will might state that certain points should be given to a named individual, but if the loyalty contract forbids it, the request might have no legal validity. Another challenge is that account access is often password-protected, and the terms of service may prohibit account sharing or posthumous access. Even if a beneficiary knows about the points, retrieving or using them may be technically or legally complicated. Further complicating the issue is the fact that the value of loyalty points is not always clear. Unlike a bank account with a specific value, the real-world worth of a rewards balance depends on the redemption method, point devaluation over time, and availability of products

Creating separate wills for assets held in different jurisdictions In today’s increasingly interconnected world, it is not uncommon for individuals to possess property and financial interests across different countries. Whether it’s a holiday home in Spain, investment property in Canada, or bank accounts in Singapore, holding assets in separate jurisdictions raises unique challenges in estate planning. Given the differences in legal systems, probate processes, taxes, and inheritance laws, crafting an effective estate strategy requires more than a one-size-fits-all approach. One recommended solution for managing an international estate is the creation of separate wills tailored to the rules and regulations of each specific jurisdiction. While this may sound daunting at first, it can be a powerful tool for ensuring clarity, reducing administrative delays, and protecting the interests of heirs. However, drafting wills for multiple countries is not a simple duplication of content, and doing it improperly can lead to conflicts, invalid provisions, and lengthy litigation. In this article, we explore the reasons, benefits, considerations, and potential pitfalls associated with creating multiple wills for assets located in various parts of the world. Why Multiple Wills Might Be Necessary The concept of using more than one will for an individual’s estate often arises when assets are situated in countries with differing legal frameworks. Laws governing property, succession, probate procedures, and taxation can differ dramatically between jurisdictions. In some countries, legal systems may be based on common law (as in the UK, Canada, or Australia), while others follow civil law (such as France, Japan, or Brazil), or religious law (as seen in some Middle Eastern nations). These differences can significantly impact how an estate is administered and how beneficiaries receive their inheritance. For instance, consider a person domiciled in England who owns a villa in Italy and a bank account in the United States. The UK, Italy, and the US have distinct probate rules, inheritance tax systems, and foreign domicile recognition. Administering one global will that encompasses all these assets may lead to delays, additional costs, and confusion among executors and legal professionals. In such cases, a carefully coordinated set of separate wills can make administration smoother and more legally efficient. Advantages of Having Separate Wills in Each Jurisdiction The main advantage of preparing multiple wills is the potential for streamlined administration. Probate — the legal process of validating a will and distributing assets — must often be initiated in the jurisdiction where the assets are located. By having a valid will specific to that region, written in alignment with local law, probate can often be expedited and managed by local legal counsel without awaiting outcomes in a different country. Moreover, separate wills can be strategically structured to align with the tax provisions and inheritance rules of each jurisdiction. For example, some countries impose forced heirship laws (such as in France or Saudi Arabia), requiring specific portions of the estate to go to predetermined heirs. Others may have substantial inheritance tax rates that can be mitigated through careful local planning. Local wills allow estate planners to optimise the distribution in a tax-efficient and lawful manner. Another benefit is linguistic and legal familiarity. A will drafted in the local language, using locally accepted legal terminology, will be more easily understood by courts, notaries, and executors in that region. This reduces the likelihood of misinterpretation, miscommunication, or challenges during probate. Navigating the Legal Doctrines Across Borders A central challenge in international estate planning arises from the conflict of laws principles — the rules determining which jurisdiction’s laws apply to the distribution of assets. These rules vary depending on whether the asset is movable (such as cash or shares) or immovable (such as land or buildings). Immovable assets are generally governed by the law of the country where they are located, regardless of the testator’s domicile or nationality. In contrast, movable assets can often be governed by the law of the deceased’s domicile or habitual residence. For this reason, an estate might be subject simultaneously to multiple legal jurisdictions. This intersection of legal principles increases the risk of contradiction between local inheritance laws and the provisions of a “universal” will. By having a separate will prepared for each jurisdiction, and ensuring these documents are mutually exclusive and carefully coordinated, individuals can reduce the risk of overlapping bequests or inadvertently revoked clauses. Potential Complications of Multiple Wills and How to Avoid Them While multiple wills offer many advantages, they carry the risk of doing more harm than good if not meticulously drafted. One common mistake is creating wills that unintentionally cancel or override one another. In many jurisdictions, a later will automatically revokes earlier wills unless explicitly stated otherwise. If a new will makes no reference to the existence of other wills or contains a general revocation clause, it can nullify prior documents — potentially disinheriting intended beneficiaries or complicating the administration of assets abroad. To avoid such issues, each will must include clear wording that identifies its scope and limits its jurisdiction. For example, the UK will may begin with a statement such as: “This will is made in respect of my property situated in the United Kingdom only and is not intended to revoke any will I have made concerning assets located elsewhere.” This type of clause makes it explicit to courts and executors that the document is part of a global estate plan. Coordination among legal advisers in each jurisdiction is also essential. Lawyers responsible for foreign wills should communicate with each other to ensure consistency, avoid duplicative bequests, and harmonise executor appointments. Without this coordination, there is a risk of appointing different executors in conflicting roles or assigning incompatible powers. Choosing the Right Professionals and Legal Advisors Creating an international estate plan requires a multi-disciplinary approach. Solicitors and estate planners should not only be experienced in local laws but should also understand how foreign legal systems interplay with domestic arrangements. In most cases, you will need to engage separate lawyers for each jurisdiction where you hold assets. These professionals can advise on the

Including military pensions and veteran benefits in your will Estate planning is a crucial aspect of ensuring the smooth transition of assets and entitlements after death. For military veterans, the process requires particular attention to how military pensions and veteran benefits are considered and integrated. These entitlements are often a considerable portion of a veteran’s financial and healthcare support structure and, consequently, are of significance to family members or dependents. Wills and estate documents typically stipulate how assets are to be distributed, and for veterans, it is essential to understand the unique nature of military-related payments and benefits. Not all benefits can be passed down or incorporated traditionally into a will. As such, understanding what can be included, how it can be handled, and what restrictions may apply is fundamental. What Are Military Pensions and Veteran Benefits? Military pensions are retirement payments provided to service members based on their years of service and rank. These pensions are generally earned after a minimum number of years—often 20 or more—and can provide a significant lifelong income stream. Veteran benefits, on the other hand, may include healthcare services provided by the Veterans Health Administration, educational benefits such as the GI Bill, disability compensation, housebound or aid and attendance benefits, and other support services. These benefits are administered through various agencies and government bodies, chiefly the Ministry of Defence and Veterans UK in the United Kingdom. In other countries, such as the United States, similar benefits are managed by the Department of Veterans Affairs. For the purposes of this discussion, we will focus on the systems applicable to British veterans but will highlight universal principles where appropriate. Distinguishing Between Assignable and Non-Assignable Assets A vital step in estate planning for veterans involves identifying which elements of their benefits and pensions can be passed on and which cannot. Military pensions, particularly in the UK, do not usually continue to a beneficiary unless a survivor’s pension has been set up. Hence, a veteran’s will cannot assign ongoing military pension payments unless provisions already exist within the pension plan. For example, under the Armed Forces Pension Scheme (AFPS), there is provision for dependants. Upon the death of a pensioner, a spouse or civil partner may receive a portion of the pension as a survivor’s pension. Children’s pensions may also be payable under certain circumstances. However, these payments are not governed by the deceased veteran’s will, as pension successors are usually designated within the terms of the pension itself. Benefits such as healthcare or disability compensation typically end upon the death of the veteran and cannot be bequeathed. However, there may be one-time payments or bereavement support made to the surviving family members. These should be referenced within the estate handling and may require proper notification to the benefit-issuing authority to facilitate claims. Incorporating Military Pensions in a Will: What Can Be Done Although ongoing pension payments cannot typically be transferred through a will, a veteran can express wishes and provide instructions related to entitlements that may impact the estate. Some suggestions include: – Clarifying the existence of a survivor’s pension and providing beneficiary details– Suggesting how lump-sum payments, such as a final salary or commutation lump sum, should be distributed– Highlighting previous nominations made directly within the pension scheme– Directing any residual funds that result posthumously, such as one-time death benefits, to an intended cause or individual These actions ensure that family members and legal representatives are aware of entitlements and can act to claim or preserve them according to proper channels. In cases where a veteran has opted for a commutation of pension – taking a portion of their pension as a one-time lump sum – that commuted sum becomes part of their estate and can be distributed via a will. It is essential to detail this in the estate planning documentation and specify how these funds should be allocated. Veteran-Specific Support and How a Will Can Reflect It In the UK, veterans may receive support from bodies such as the Royal British Legion, SSAFA (the Armed Forces charity), and Veterans UK. These organisations often provide housing, emergency financial support, and advocacy. While support is not typically transferrable, veterans can indicate within a will their desire for a particular charity to receive donations or their preference that family members seek assistance where eligible. For instance, a veteran who has benefited significantly from help during their lifetime might want to leave a portion of their estate to a veterans’ charity. This can be a valuable and meaningful expression of gratitude, and can be structured as a legacy gift. These gifts are often tax-efficient and can reduce the estate’s liability for Inheritance Tax under UK rules. Additionally, where a veteran was receiving long-term care or equipment provided through veteran aid schemes, the will should include instructions for the respectful return or donation of these items. Many charities facilitate returns or redistribution to other veterans in need. Appointing Executors and Ensuring Knowledge of Military Considerations When drafting a will, the appointment of an executor is a central consideration. For veterans, it may be beneficial to choose someone familiar with military systems or who has legal guidance in handling military documentation and reporting. This executor will often be responsible for notifying Veterans UK or related bodies, managing the cessation or continuation of certain payments, and coordinating with charitable organisations, if applicable. A knowledgeable executor can also ensure that all military documents, service records, pension membership certificates, and identification numbers are on hand – facilitating the logistics of claiming benefits by survivors and handling compliance with governmental rules regarding veteran benefits. Including a “Letter of Wishes” alongside a will may be helpful. This is not a legally binding document but can offer context and guidance to executors or beneficiaries. Veterans could use it to: – Provide contact details for military charities that offer bereavement support– Describe their service history and preferred tributes– Suggest funeral arrangements, especially if military traditions or honours are requested– Clarify intentions for the use of any

What to do when beneficiaries live abroad Managing an estate is inherently complex, but when beneficiaries reside abroad, that complexity increases significantly. From navigating legal jurisdictions and foreign tax laws to ensuring timely and safe distribution of assets, executors must address various cross-border issues carefully. These situations are increasingly common in our globalised world, where families are often spread across continents. Understanding the implications and best practices for handling inheritances when beneficiaries live outside the United Kingdom can help ensure the process is smooth, compliant, and fair. Communicating with International Beneficiaries Clear and timely communication is at the heart of any successful estate administration. This becomes even more crucial when beneficiaries are located overseas. Time zone differences, language barriers, and varying levels of legal understanding can all contribute to miscommunication or misunderstandings. Executors should start by establishing effective lines of communication. Email is typically the most practical tool for cross-border interactions, but in sensitive matters or where significant decisions are involved, video calls or recorded messages may help clarify complex matters. It is helpful to provide detailed explanations and periodic updates throughout the process, particularly when key milestones are reached or documents require their attention. Additionally, confirming the beneficiary’s identity and legal capacity to receive the inheritance should come early in the process. In some cases, official documentation such as certified identification, proof of address, and tax residency forms may be necessary. Where documents require legalisation or notarisation abroad, delays may ensue, making early engagement critical. Confirming the Beneficiary’s Status and Tax Residency Once contact with the overseas beneficiary has been established, it is vital to confirm their current legal and tax status. Many jurisdictions have specific criteria for residents or citizens receiving funds from abroad. Executors must ascertain whether the beneficiary holds dual citizenship, their country of residence for tax purposes, and any relevant legal constraints that might affect the transfer of inheritance. Her Majesty’s Revenue and Customs (HMRC) requires certain details related to overseas beneficiaries, including tax identification numbers (TINs) in accordance with international tax treaties and anti-money laundering regulations. The retention of accurate and verifiable data helps prevent delays or challenges later in the process. In cases where inheritance may trigger tax obligations in the beneficiary’s country, executors should pass this information on, although advising on foreign tax law is beyond their remit. Beneficiaries must be encouraged to consult local professional advisers familiar with estate and international tax law in their jurisdiction. Understanding Tax Implications Across Borders For UK estates, Inheritance Tax (IHT) is levied based on the domicile of the deceased, not the residency or nationality of beneficiaries. Therefore, if the deceased was domiciled in the United Kingdom, their worldwide assets may be subject to IHT. This is often a point of confusion for foreign beneficiaries who assume tax will only arise in their own jurisdiction. While IHT is a charge on the estate rather than the individual inheritance received, other taxes may apply once the inheritance is transferred. For example, in some countries, foreign-sourced inheritance may be considered taxable income or subject to capital gains tax. Countries with which the UK has double taxation agreements may provide relief or exemptions on certain classes of income or gains, but this is by no means automatic. Executors must not provide tax advice outside the UK but should inform overseas beneficiaries that receipt of assets could trigger legal or tax reporting obligations in their own country. Consulting with an international tax specialist or lawyer in the relevant country is critical to avoid unintended liabilities. Navigating Currency and Banking Complications When a beneficiary lives overseas, financial transfers often require careful planning. Executors must deal with foreign exchange rates, bank fees, transfer limits, and potential legal restrictions in the destination country. The banking infrastructure in the recipient’s country can affect how efficiently – and legally – funds may be transferred. Currency fluctuations can significantly affect how much a beneficiary eventually receives. Executors should make clear that any international wire transfer is subject to market exchange rates applicable at the time of transfer, and they bear no responsibility for fluctuations after the fact. Another point of concern is bank compliance. International banks often have rigorous due diligence processes for cross-border transactions, especially involving large sums. Executors might be asked to provide proof of the source of funds, particularly if beneficiaries live in countries with stricter money laundering regulations or in jurisdictions classified as high-risk by financial authorities. Funds should ideally be transferred to a bank account in the full name of the beneficiary held in a reputable jurisdiction. Executors should retain full documentation on all transfers for legal and audit purposes, ensuring that all actions are transparent and compliant with anti-money laundering laws. Transferring Non-Cash Assets Abroad In some situations, inheritance may not be limited to cash. Shares, property, or significant personal belongings may form part of an estate intended for international beneficiaries. Transferring or liquidating these items raises a host of legal, tax, and practical issues. Transferring property, for example, could involve legal ownership being transferred into the name of someone residing overseas. Such a transaction might demand approval from UK authorities and registration in the appropriate foreign jurisdiction. Legal requirements may vary dramatically from one country to another. For instance, some countries have foreign ownership restrictions or require additional documentation. If the beneficiary prefers to liquidate the asset into cash, executors must consider whether the asset, such as property or investments, can be sold promptly and for fair value. There may be capital gains tax consequences in the UK if investments or property are sold, and these should be accounted for within the estate prior to distribution. Personal possessions, especially those of sentimental or artistic value, may require special arrangements for packing and international shipping. Customs duties may apply in the destination country, and items may need a clear declaration of ownership and value. Executors should ensure that shipping is fully insured and tracked to avoid disputes or loss. Legal Documentation and International Compliance Having the correct documentation

How to handle foreign marriages and UK inheritance laws Understanding how foreign marriages interact with inheritance laws in the UK is essential for individuals with cross-border family ties or international relationships. Globalisation, migration, and multicultural societies have resulted in a significant number of people entering marriages that take place outside the UK or involve spouses from different jurisdictions. These international unions pose unique challenges when they intersect with British inheritance law — especially in issues concerning succession, wills, intestacy and the recognition of foreign marital status. Navigating these complexities thoughtfully requires clarity on legal frameworks, jurisdictional nuances, and the practical implications for estate planning. This article explores the key challenges and considerations that arise when dealing with inheritance in the UK involving a foreign marriage. We examine how foreign marriages are recognised under UK law, the implications on intestacy rules, how overseas matrimonial property regimes can affect distribution of assets, and dealing with tax liabilities. We also discuss the importance of wills tailored to multi-jurisdictional assets and the role of legal advice in managing transnational estates. Recognition of Overseas Marriages in the UK The starting point for any estate planning involving a foreign marriage is determining whether the marriage is legally recognised in the UK. Recognition of a foreign marriage under UK law is not automatic; it depends on whether the marriage is valid according to the laws of the country in which it was celebrated and whether it complies with UK public policy. In general, a foreign marriage will be recognised in the UK if it was legally valid in the country it took place and both parties had the capacity to marry under their respective laws. This principle, known as the lex loci celebrationis, meaning “the law of the place where the marriage was celebrated”, guides UK courts in determining validity. There are exceptions. The UK may refuse recognition if the marriage contravenes fundamental tenets of UK public policy, such as forced marriages, underage marriages where consent is not informed or legal age requirements are not met, or polygamous marriages entered into by someone who is domiciled in the UK. Same-sex marriages are an interesting case; since the legal recognition of same-sex marriage can vary widely across jurisdictions, the UK’s approach is to treat such legal unions as marriages if they meet UK recognition standards. Recognition of the marriage is crucial because it determines whether the foreign spouse is legally considered a spouse under UK succession laws, thereby influencing inheritance rights, exclusions, or entitlements under intestacy. Effects on Inheritance under Intestacy Rules In the absence of a valid will, the distribution of an individual’s estate upon death in England and Wales is governed by the rules of intestacy set out in the Administration of Estates Act 1925. These rules define who is entitled to inherit, and in what proportions. If a deceased individual was legally married — including through a recognised foreign marriage — and died intestate (without a will), then their surviving spouse has significant rights under UK intestacy law. However, if the marriage is not recognised under UK law, then the surviving individual may be treated as a non-spouse and may not benefit under the intestacy provisions, unless establishing a claim under the Inheritance (Provision for Family and Dependants) Act 1975. A legally recognised spouse is generally entitled to the first £322,000 of the estate, all personal possessions and half of the remaining estate, with the balance divided among biological or legally adopted children. If there are no children, the spouse may receive the entire estate. These entitlements hinge entirely on the legal status of the marriage in the eyes of UK law. Unmarried partners, regardless of duration or emotional commitment, do not automatically benefit under intestacy laws, emphasising the importance of proper estate planning for those in non-marital or unrecognised foreign partnerships. Foreign Marriage and Succession Rights in Cross-Border Situations For individuals with international lives — such as those who live abroad, marry abroad, or hold assets in different countries — navigating which country’s succession law applies can be far from straightforward. When a person dies, the competent jurisdiction to govern the administration and distribution of their estate depends on varying factors, including domicile, habitual residence, and location of the assets. Under UK law, the concept of domicile plays a critical role. Domicile is a complex legal status, not to be confused with residency or nationality. It reflects an individual’s long-term country of connection and legal home, and it often determines the law of succession that applies to movable property (bank accounts, shares, intellectual property, etc.). For immovable property (such as real estate), the country in which the property is located — lex situs — will usually have jurisdiction over how that property is inherited, irrespective of the deceased’s domicile or marriage status. This means that a UK-domiciled individual with real estate in France, married to a foreign spouse, may find that French laws influence how that property is passed on, even if UK laws govern most of their estate. Additionally, countries within the European Union will apply the EU Succession Regulation (Brussels IV), which allows individuals to choose the law of their nationality to govern their entire estate in their will — but this only applies to EU member states, and the UK is not one of them. The interrelation between UK law and foreign law in cross-border estates necessitates prudent legal planning to ensure the foreign spouse receives fair treatment and undue complexity is avoided. Matrimonial Property Regimes and Their Influence An important consideration in international estates is the matrimonial property regime that applied to the couple’s marriage. A matrimonial property regime defines how assets are owned and divided between spouses during the marriage and after death or divorce. In England and Wales, there is no standard regime that classifies marital assets. Courts rely on equitable distribution principles in divorce cases but do not automatically assume joint ownership of assets acquired during marriage. In contrast, many civil law jurisdictions — including France,

Providing ongoing maintenance for historic or listed properties Understanding how to maintain historic or listed properties is essential not only to preserve architectural heritage but also to comply with legal obligations and safeguard long-term property value. Owners and custodians of such buildings face a unique set of challenges that differ markedly from those encountered with modern structures. These can range from sourcing appropriate materials, navigating complex legislation, and tackling centuries-old wear and tear, to ensuring that modern upgrades do not intrude on original fabric or design. While each historic building is unique in condition, style and heritage value, there are universal principles and best practices that serve as a foundation for thoughtful, effective maintenance. Building a proactive maintenance strategy is critical to avoiding costly repairs, preserving the integrity of original features, and maintaining compliance with statutory protections. Understanding Historic Designations and Legal Obligations In the United Kingdom, a “listed” building is one that has been placed on the Statutory List of Buildings of Special Architectural or Historic Interest. There are three grades: Grade I (buildings of exceptional interest), Grade II* (particularly important buildings of more than special interest) and Grade II (buildings of special interest). Being listed affords protection from inappropriate alteration or demolition. One of the first tasks for any owner of a listed building is to understand the listing designation, including the specific elements of the structure that are protected. These can include not just external facades but also interiors, fixtures, and even associated structures like boundary walls or garden features. Any repair, alteration, or extension may require Listed Building Consent, a separate process to planning permission. Failure to secure this before commencing work can constitute a criminal offence. It is not only a legal formality but a safeguard for architectural heritage. Early and constructive dialogue with local planning authorities and conservation officers can pave the way to successful maintenance projects while remaining compliant with the law. Formulating a Planned Maintenance Programme Historic properties benefit significantly from a tailored, planned maintenance programme. Unlike reactive or ad hoc repairs, planned maintenance involves systematic inspection, documentation, and forecasted interventions. This strategy prioritises minor upkeep to prevent the escalation of decay and ensures that the building continues to function safely and efficiently. A condition survey conducted by a conservation-accredited surveyor or architect is an excellent place to start. The purpose is to assess the overall state of the building, documenting any signs of deterioration, water ingress, subsidence, timber decay or biological growth. This survey also forms the basis of a prioritised schedule of works, including both short-term repairs and long-term interventions. Arranging regular inspections at fixed intervals — typically every five to seven years — coupled with ongoing informal checks after adverse weather events will enable owners to respond swiftly to issues, particularly when involving roofs, rainwater goods, and masonry. Balancing Original Fabric with Modern Requirements One of the most pressing challenges in maintaining historic properties is deciding how to integrate modern conveniences without compromising the integrity of the original structure. There is often a tension between conserving the old and incorporating the new — be it heating systems, electrical upgrades or insulation improvements. Retrofitting of historic buildings should always be approached with sensitivity and in consultation with professionals experienced in heritage conservation. Upgrades must comply with building regulations, but they must also accord with guidance issued by bodies such as Historic England, Cadw or Historic Environment Scotland. Thermal performance, for example, can be improved through discreet interventions such as secondary glazing rather than replacing original sash windows. Similarly, lime-based insulation and breathable plaster renders can enhance energy efficiency without disrupting the building’s ability to manage moisture naturally. Excessively modern approaches — for example, impermeable waterproofing or synthetic renders — can actually accelerate decay in traditional construction. Employing Conservation Specialists Engaging the correct professionals is fundamental. Historic buildings demand a particular skillset that differs considerably from mainstream construction. Master craft skills such as lime plastering, lead roofing, traditional joinery, and stone masonry are at the core of successful conservation. Owners should seek out architects, surveyors, and contractors who have accreditation with an established heritage body, for instance, the Institute of Historic Building Conservation (IHBC), the Royal Institution of Chartered Surveyors (RICS) Conservation Accreditation or Architects Accredited in Building Conservation (AABC). Working with accredited specialists brings not only technical proficiency but also an understanding of the guiding principles of conservation. Chief among these is the idea of minimal intervention — doing only as much as necessary rather than as much as possible, so as to preserve the maximum amount of original fabric. Material Compatibility and Traditional Techniques Using appropriate and compatible materials is a cornerstone of historic maintenance. Traditional buildings often operate differently to modern ones; they are built to ‘breathe’ and handle moisture through permeability, whereas modern constructions tend to operate by sealing. Lime mortar, for example, is softer and more flexible than cement, and allows moisture to escape from masonry rather than being trapped — a factor critical to long-term stability. Repointing ancient brickwork or stone with cement can result in trapped moisture, freeze-thaw cycles and eventual cracking or exfoliation of the surface material. Roof repairs, too, must be approached with an eye to authenticity. Matching original slate or clay tiles, sourcing hand-made replacements, and using traditional detailing will ensure visual continuity and performance. Similarly, any timber repairs should be carried out using appropriately aged and seasoned wood, employing joinery techniques that mirror the original. Moisture Management and Drainage Water is the single greatest threat to the survival of any building. In older properties, this challenge is amplified by age-related vulnerabilities and traditional construction techniques. Roof leaks, blocked rainwater goods, rising damp, or failed drainage systems can all create significant disruption and long-term damage. Gutters and downpipes, typically cast iron in older buildings, must be regularly cleaned, maintained and painted to protect against corrosion. Checking after heavy rainfall ensures early detection of blockages or overflows. Similarly, roofs should be inspected regularly for slipped tiles, damaged flashings, or vegetation growth.

The impact of religious beliefs on your will and estate decisions Understanding how faith shapes decisions around end-of-life planning is a significant yet often sensitive consideration. For many individuals, religious tenets profoundly influence their values, ethics, and ultimately the choices they make with regard to their assets, responsibilities, and legacies. This intersection between spirituality and legal planning is both complex and deeply personal. In order to create an estate plan that genuinely reflects your beliefs, it’s essential to appreciate the ways in which religious convictions can shape such decisions, while also ensuring compliance with local laws and regulatory requirements. This article delves into how different religious ideologies affect the formation and execution of wills and broader estate planning strategies, and offers a framework for thoughtfully incorporating those principles into a coherent and valid legal document. Religious perspectives on ownership and inheritance Every major faith offers its followers fundamental guidance on property ownership and transmission of wealth. These guidelines are often deeply rooted in centuries-old doctrine and can influence many aspects of estate planning. In some instances, religious law even provides explicit rules regarding inheritance rights, distribution percentages, and the rights of heirs. Islamic inheritance law, for instance, allocates fixed shares of an estate to specific family members, adhering to principles laid out in Sharia law. These rules often differ considerably from secular common law or civil law systems. A devout Muslim might wish to follow these divine instructions as closely as possible, even within jurisdictions where Sharia is not recognised under the statutory legal system. In such cases, working with a solicitor familiar with both Islamic law and civil law becomes essential to ensuring that the testator’s final wishes are both legally enforceable and religiously compliant. Judaism also contains significant traditions regarding inheritance, largely guided by Halakha. Traditionally, Israeli law incorporates some aspects of Jewish religion in its legal system; however, diaspora communities may need to go to greater lengths to observe these rules within predominantly secular legal environments. Rabbinic teachings can influence decisions, such as favouring sons for inheritance while ensuring suitable provision is made for all dependants, including daughters, in contemporary adaptations. Christianity is somewhat more varied in its impact on estate planning. While the New Testament offers moral guidance on wealth, stewardship, and fairness, it does not set rigid mandates regarding inheritance. Nevertheless, Christian values often encourage charitable giving, fairness among children, and rejecting materialism. Certain denominations may place more emphasis on giving to the church or viewing one’s assets as gifts from God to be used for service and philanthropy. Hinduism and Sikhism, meanwhile, often blend cultural customs with spiritual teachings. Extended families and joint property ownership are common, and the tradition of handing down family assets to the eldest son may still carry weight in some communities. These cultural-religious expectations may not be enforceable under British law, but they nevertheless play a vital role in personal decision-making. Creating a will that reflects your spiritual commitments When drafting a will, those with religious convictions often strive to ensure that their testament reflects not just their practical intentions but also their ethical and spiritual values. A clear, well-structured will allows individuals to express their beliefs even in death, whether through the provision of detailed family bequests, allocation to charities, or considerations for funeral rites and burial instructions. For instance, a practising Muslim might wish to allocate up to one-third of their estate via discretionary bequests (known as wassiyah), with the remaining two-thirds distributed in accordance with the fixed shares set out in Sharia. However, British law enables full testamentary freedom, meaning those rules are not mandatory. Therefore, drafting such a will involves deliberate planning to ensure it aligns with spiritual requirements while avoiding disputes or challenges. Similarly, observant Christians or Jews might wish to include religious instructions in their will regarding not only asset division but also rituals and memorial services. They may also consider legacy gifts to faith-based institutions, echoing principles of generosity and stewardship. To ensure that a will achieves such purposes, legal language must balance precise instructions with spiritual meaning. Ambiguity—even when shaped by noble or pious intent—can result in confusion or litigation. Engaging both religious leaders and appropriately qualified solicitors can be helpful in bridging this gap. Interplay between family expectations and religious duty Estate planning is not merely a financial exercise. It is also a deeply relational and emotional one. Religious duties and familial expectations often overlap—sometimes harmoniously, sometimes contentiously. The challenges arise particularly when modern life invites complexities such as blended families, unmarried partnerships, or non-religious children. Take, for example, a Sikh father who strongly believes in equitably supporting all his children regardless of gender, aligning both with egalitarian principles and the tenets of Gurbani. Yet, traditional cultural norms might favour passing the family home to a specific heir. Tensions may occur between what is customary, what is legally acceptable, and what is morally preferable. These dilemmas are not exclusive to Sikh communities. In Orthodox Jewish families, Halakhic standards may prioritise sons for inheritance while secular law requires fair provision for dependents of all genders. Navigating such waters demands a respectful dialogue within families as well as consultation with both rabbinical authorities and legal professionals. Christian practitioners, too, may face challenges in interpreting abstract values such as ‘justice’ and ‘charity’ in tangible financial terms. For some, this might mean giving equally to all their children; others may feel compelled to disinherit someone who has rejected faith values, albeit this could provoke serious ethical and legal ramifications under the Inheritance (Provision for Family and Dependants) Act 1975. Ultimately, aligning family harmony with spiritual obligations requires open conversations, transparent intentions, and robust legal documentation. Religious charity and legacy giving Many faiths encourage giving beyond one’s family. Charitable giving, or planned philanthropy, forms a cornerstone of estate planning, particularly for religious adherents who see tithing or alms-giving as both a duty and a privilege. Whether it is zakat in Islam, tzedakah in Judaism, or the Christian concept of stewardship, the idea of sharing

Guidance for writing wills after adoption or surrogacy When a child joins a family through adoption or surrogacy, it’s an occasion filled with joy, transformation, and new responsibilities. Amid the flurry of emotional and legal preparations, one critical task often overlooked is updating, or in some cases creating, a will. Whether one is welcoming a newborn via a surrogate or adopting an older child, the legal documentation of one’s final wishes must reflect this new family structure. In the UK, as in many jurisdictions, a will is the only definitive way to ensure that your assets, guardianship preferences, and legacy are preserved according to your intentions. Adoption and surrogacy both carry significant legal weight and reshape family dynamics in a way that requires meticulous estate planning. This guidance serves as a comprehensive resource for individuals and couples who have become parents through either pathway and are now seeking to secure their family’s future with appropriate legal instruments. Why an Updated Will is Crucial After Parental Changes Many people mistakenly presume that their will naturally accommodates life changes such as the addition of children. However, unless explicitly rewritten, an existing will may omit legally recognised children added to the family after its execution. In the context of adoption and surrogacy, where legal parentage is solidified through formal processes, your will must be revisited to ensure no unintentional exclusions or ambiguities remain. If a person dies intestate – without a valid will – the distribution of their estate is determined by UK intestacy laws. These rules might not reflect modern family constructs or the specific wishes of the deceased. For example, an adopted child has the same legal rights as a biological child in inheritance matters, but only if the will names them or is updated post-adoption. Similarly, a child born through a surrogate is only considered the legal child of the intended parent(s) once parental orders are granted, and the will must be revised to reflect this legal parentage. By thoughtfully documenting your wishes, you not only ensure your child’s future but also provide clarity and reassurance for surviving partners and family members during an undoubtedly emotional time. Key Considerations for Parents Through Adoption Once an adoption is finalised, the adopted child becomes a full legal member of the family, with the same rights as a biological child. This includes inheritance rights. However, many individuals neglect to update existing wills to include the adopted child explicitly, which could lead to overlooked consequences. If an adopted child is not mentioned in an existing will, the effect will depend heavily on the wording of the document. If the will stipulates that assets should be distributed among “all of my children”, a legally adopted child may be included under that clause. However, more specific language, such as using only named individuals, could exclude the newly adopted child unintentionally. Courts aim to interpret a will in accordance with the intentions of the testator, but ambiguity can lead to delays, disputes, and potential distress for the child and others involved. Therefore, the most prudent course of action is a thorough review and update to your will whenever significant life events occur, particularly the adoption of a child. In addition, many potential adoptive parents are motivated to ensure their child’s financial future is secure, especially if they are older or single adopters. Creating or revising a will is an essential means of achieving that goal by nominating trustees, defining property rights, and outlining trust arrangements that prioritise the new child’s welfare. Considerations for Parents Through Surrogacy Surrogacy presents unique legal challenges in the UK. While surrogacy agreements are recognised, they are not enforceable by law. Therefore, the path to legal parenthood requires a parental order post-birth. This order transfers legal parentage from the surrogate (and in some cases her partner) to the intended parent(s). Until this order is in place, the surrogate is considered the legal mother of the child, regardless of any genetic relationship. If legal parentage has not been established, and the intended parent dies prior to the issuance of a parental order, the surrogate may retain legal rights to the child. This raises complex questions about guardianship and inheritance, especially if the will assumes legal parenthood that has not yet been formalised. To mitigate these risks, individuals pursuing parenthood via surrogacy should engage in estate planning both before and after the child’s birth. A temporary will or codicil may be advisable before the parental order is finalised, expressing your intentions and interim planning. Once the child is legally recognised under UK law, a permanent will should be drafted or revised without delay. Specialist legal advice is highly recommended in such cases, as the combination of surrogacy law and inheritance law requires a cross-disciplinary understanding to ensure that the child’s rights and the family’s wishes are adequately protected. Appointing Guardians and Trustees Perhaps the most emotionally significant part of any estate plan for parents is the appointment of guardians. Should both parents pass away while the child is still a minor, the nominated guardian will take responsibility for the child’s wellbeing. In the context of adoption or surrogacy, it’s even more vital that the appointed guardian is someone who respects and understands the child’s origin story. Guardianship can dramatically affect a child’s upbringing and should be chosen with great care and full awareness of the child’s emotional and cultural identity. This provision must be clearly documented in the will, as courts place substantial weight on the testator’s expressed wishes. While the court ultimately decides what is in the best interests of the child, naming a preferred guardian carries persuasive authority during legal proceedings. Additionally, appointing trustees is essential when leaving money or assets in trust for your child. Trustees manage finances until the child reaches the age specified in the trust arrangement. These individuals must be capable, responsible, and ideally familiar with your family’s values and wishes. Often, guardians and trustees are not the same people to ensure checks and balances within the estate.

Establishing a will if you’ve recently become a UK resident Moving to a new country brings with it a host of practical and legal considerations, especially when planning for the future. For those who have recently gained residency in the United Kingdom, drafting a will is an essential yet often overlooked part of settling in. While it might seem premature or even uncomfortable to think about end-of-life arrangements shortly after relocating, creating a will is crucial to ensure your assets, dependants, and wishes are protected. A will is a legal document that sets out how your money, property, and possessions should be distributed after your death. In the UK, the legal landscape surrounding inheritance is specific, nuanced, and varies significantly from laws in other countries. Without a valid will, the distribution of your estate follows a rigid set of intestacy rules that may not align with your personal wishes or cultural expectations. Therefore, understanding the UK’s expectations around estate planning, and tailoring your will to meet those requirements, is something every new resident should make a priority. The Legal Framework for Wills in the UK The United Kingdom consists of four countries: England, Wales, Scotland, and Northern Ireland. While there are broad similarities in their legal systems, there are also important distinctions when it comes to estate planning and wills. For example, Scotland has different rules on forced heirship and legal rights for spouses and children. Thus, understanding the region-specific requirements for your place of residence is vital. In England and Wales, the creation of a valid will must comply with specific rules outlined in the Wills Act 1837. Broadly speaking, a will must be written, signed by the person making the will (the testator), and witnessed by two independent adults who are not beneficiaries. If these formalities are not followed strictly, the will may be deemed invalid. Northern Ireland follows similar guidelines, while Scottish law allows for handwritten wills and has slightly more flexible witnessing rules. Why Creating a UK-Based Will is Essential For new residents with existing wills from their home countries, one common question arises: “Is my foreign will still valid in the UK?” The answer depends on several factors. Generally, a foreign will can be valid in the UK if it complies with the law of the country where it was executed or the law of the testator’s nationality or domicile at the time. However, practical challenges often emerge, such as language barriers, recognition of legal terms, and differences in property succession rules. Relying solely on an overseas will could result in lengthy probate delays, increased legal costs, and complications in asset distribution. For instance, the UK probate process may require the translation and legalisation of foreign documents, which adds time and expense to the administration of your estate. Additionally, if you have assets located both in the UK and abroad, your estate plan may be best served by drafting separate wills for each jurisdiction with the guidance of cross-border estate planning professionals. Understanding ‘Domicile’ and Its Impact on Your Will One of the most conceptually complex but legally impactful aspects of estate planning in the UK is the concept of domicile. In legal terms, domicile refers to the country that is considered your permanent home. Determining your domicile status affects how your estate is taxed upon your death and which laws govern your worldwide assets. There are different types of domicile, including domicile of origin, domicile of choice, and deemed domicile. For most new UK residents, domicile of origin is tied to your country of birth and may only shift to the UK if you demonstrably settle here with the intention of making it your permanent home. Inheritance tax (IHT) exposure in the UK depends heavily on your domicile status. UK domiciled individuals are generally subject to IHT on their worldwide assets, whereas non-domiciled residents may only be taxed on their UK-based assets, at least initially. After 15 out of 20 years of residency in the UK, you are deemed domiciled for tax purposes. This can significantly broaden the scope of UK inheritance taxes applicable to your estate. Thus, it is essential to consider not only the legal framework but also the tax implications when establishing a will. Assessing Your Assets and Family Circumstances Before drafting a will, take stock of your financial situation and personal relationships. This includes identifying your UK-based and international assets. Assets could include property, bank accounts, personal belongings, life insurance policies, shares, pensions, and business interests. It’s also critical to understand the value of each asset and how you own them — whether individually, jointly, or in trust. Next, consider your family dynamics. Think about who depends on you financially or emotionally: a spouse, children, elderly parents, or other dependants. The UK legal system gives significant rights to spouses and civil partners. However, cohabiting partners do not enjoy automatic inheritance rights without being explicitly named in the will. If you want to provide for a partner to whom you are not legally married or civilly partnered, their inheritance must be specifically laid out. If you have children under 18, you will need to appoint guardians who would look after them in the event of your death. This decision should be made carefully and discussed with the intended individuals beforehand. Without a legal directive in place, the courts will determine guardianship based on legal procedures, which may not align with your preferences. Appointing Executors and Trustees One of the most important decisions you’ll make in your will is who to appoint as your executor(s). Executors are responsible for handling your estate, ensuring your debts and taxes are paid, and distributing assets according to your wishes. Trustees, on the other hand, manage any trusts you establish within your will, such as those set up for minor children or charitable causes. Choose individuals you trust implicitly, who are financially literate and emotionally capable of managing complex legal tasks during a potentially stressful time. Many people appoint family members, but it’s also possible

Leaving a property with tenants: what your will should include Understanding what to include in your will when leaving a property that has existing tenants is essential to ensure your wishes are clearly followed and your loved ones are not burdened with unexpected legal or financial challenges. If you are a landlord, your property may be one of your most significant investments. Whether it’s a single buy-to-let flat or multiple rental houses, these properties not only have financial value but are also governed by legal arrangements with other parties – specifically, your tenants. Ensuring your will accurately reflects your intentions for these assets requires more than just naming a beneficiary. It’s important to consider tenancy agreements, ongoing obligations, inheritance tax, managing rental income posthumously, and the administrative capabilities of your chosen executors or trustees. This article explores these aspects, helping you make informed decisions about including tenanted properties in your estate planning. The importance of a properly drafted will A will is the cornerstone of effective estate planning. For landlords, it’s particularly important given the complexity that tenanted properties add to the equation. Without a valid and comprehensive will, your property will be distributed according to the rules of intestacy, which could lead to unintended consequences, delays, and disputes between potential heirs. Moreover, it’s not just about who inherits the property, but also how the transition is managed, how the tenancies are handled, and how the financial implications are dealt with. Ensuring your will contains the correct information and instructions can make a profound difference to the ease of administration for your beneficiaries and can help preserve the value and income from the property. Identifying and detailing the property Every property you own should be clearly identified in your will. This includes addresses, type of property, and whether or not it is currently rented out. Providing these details ensures that your executors can easily locate and manage the property, particularly if you own more than one. For tenanted properties, it’s also useful to provide further details such as: – Whether the property is leasehold or freehold– Whether it is subject to a mortgage– The nature of the tenancy (e.g., Assured Shorthold Tenancy, periodic tenancy, or commercial lease)– Duration of the tenancy and any renewal terms– Deposit protection arrangements– Rental amount and payment frequency– Contact details of tenants where appropriate While these details might not all be included in the body of the will, referencing where these documents are stored (such as a property folder or with a solicitor) is highly advisable. In your will, you might say: “My property at 12 High Street, Anytown is subject to a tenancy agreement dated 3rd September 2021; full documents relating to this are stored at XYZ Solicitors.” This helps your executors quickly understand their duties. Choosing a suitable executor Executors play a central role in the administration of an estate. If your estate includes rental properties, you may want to think carefully about who you select. The executor will be responsible for managing the property, collecting rent, handling any ongoing maintenance issues, dealing with tenancy deposits, renewing existing tenancy agreements, and potentially marketing and selling the property if your will instructs them to do so. This requires a certain degree of competence. If you have a trusted family member capable of handling these matters, they might be a good choice. In other cases, especially where the value or complexity of the estate is higher, appointing a professional – such as a solicitor or a chartered accountant familiar with property law – can be a wise decision. You may also consider appointing co-executors: for instance, a family member and a professional who can work together to administer the property-related affairs effectively. Deciding whether to leave the property or the rental income One important consideration is whether you are leaving the actual property to a beneficiary or simply its rental income. This distinction can affect the tax treatment, the management responsibilities, and the long-term outcomes for the beneficiary. For example, you might wish to leave the rental income to a spouse for life, with the property itself going to your children after your spouse’s death. This approach (known as a life interest trust) allows the first beneficiary to benefit from the income while preserving the capital for future heirs. This can be a particularly effective strategy for managing inheritance tax. Alternatively, you may wish to bequeath the property outright to a specific person. In that case, make sure the will says exactly who inherits which property and whether the inheritance is subject to the existing tenancies. Including instructions on how income generated prior to the formal transfer of ownership is to be handled can help avoid disputes between beneficiaries and the executor. Understanding legal obligations to tenants Tenants have rights that must be respected, even after the landlord passes away. It’s a mistake to think that beneficiaries can simply take over the property and remove existing tenants—doing so can be unlawful if the proper procedures are not followed. The death of a landlord does not automatically terminate the tenancy. Under most tenancy arrangements in England and Wales, the contract continues under the same terms. The executor of the estate essentially steps into the shoes of the landlord until probate is granted and the legal ownership is transferred to the named beneficiary or beneficiaries. Therefore, it is essential for your executors and heirs to understand that they become responsible for: – Collecting rent– Making necessary repairs and ensuring the property meets legal safety standards– Returning or managing deposits in accordance with the law– Serving proper notice if they intend to end the tenancy Because of this, you might want to include clear instructions in your will or in a supporting letter regarding the intended treatment of the tenancy agreements posthumously. Mitigating inheritance tax implications If you own rental property, it will form part of your estate for inheritance tax purposes. As of 2024, the standard inheritance tax threshold (the nil-rate band) is £325,000, with an