A will is one of the most important documents anyone signs in his or her life. It is the client's opportunity to ensure that their property passes on their death in exact accordance with their wishes, and in the most practical and tax efficient way, so avoiding the inflexibility and, in some cases, unwelcome effect of the intestacy rules. A Will should be reviewed regularly, and in particular where there is a major change in the client's circumstances.

The task facing executors or administrators of someone who has recently died can be daunting and one where expert advice will often be helpful.

There may be a need for legal advice:

• On the construction of the will, particularly if it has not been professionally drafted, or on the working of the intestacy rules.
• Because of the nature of the assets, which may include:

• Business assets or land qualifying for agricultural relief owned by the deceased person either alone, in partnership or through the medium of a company;
• Works of art of national importance or an important house; in this area there have recently been major changes to the law;
• A foreign element either because the deceased person has died in the UK owning assets overseas or because he has died overseas owning assets here;
• The deceased may have been a Lloyd's underwriter which gives rise to particular complexities;
• The deceased may have made gifts in his lifetime or had an interest in a trust

•  There will often be opportunities for post death tax planning, perhaps involving a deed of variation, to minimise tax.

The team includes two partners and three fee earners who spend a large part of their time drafting wills and administering estates. We offer a partner led service in view of the importance of these matters to the client. We are confident that we are able to respond to the challenge of resolving even the most complex issues efficiently and effectively.