SQE1 Wills and Administration of Estates Revision Guide 2026: Validity, Intestacy, Probate and IHT

Why Wills and Administration of Estates Is a Reliable Scoring Subject on FLK2

Wills and Administration of Estates (WAE) is a smaller subject in our SQE1 study notes — eight topics — but it punches above its weight on the FLK2 paper. You can expect roughly twelve to fifteen single-best-answer questions across the two FLK2 sessions, and the questions are unusually predictable: validity of wills, the intestacy waterfall, the order of priority for grants, the personal representative's statutory duties, and the inheritance tax framework. Once you have drilled the rules, almost every WAE question collapses into one of about a dozen recognisable shapes.

The subject also rewards the candidate who keeps statute and case authority precise. WAE questions frequently turn on a numeric threshold (the statutory legacy figure on intestacy, the IHT nil-rate band, the residence nil-rate band taper) or on a section of the Wills Act 1837 or the Administration of Estates Act 1925. Imprecise revision shows up immediately.

If you are revising the rest of FLK2, our SQE1 Land Law revision guide handles the property-side overlap (joint tenancy and survivorship are testable in both subjects) and our SQE1 criminal law revision guide covers the rest of the FLK2 substantive law.

The SQE1 WAE Syllabus

The SRA assessment specification sets the scope:

Will Validity

Section 9 of the Wills Act 1837 sets out the four formal requirements:

1. The will is in writing;
2. It is signed by the testator (or by another at the testator's direction and in their presence);
3. The testator intended by the signature to give effect to the will; and
4. The signature is made or acknowledged by the testator in the presence of two or more witnesses present at the same time, who each then sign or acknowledge in the testator's presence.

The two witnesses must be present simultaneously when the testator signs or acknowledges (Casson v Dade (1781)). They need not see each other sign. A beneficiary who witnesses the will (or whose spouse witnesses) loses the gift under s.15 — the will remains valid, but the gift to that witness fails. The Wills Act 1968 amends s.15 so that the disqualification only bites if the will would otherwise be invalidly executed without the beneficiary-witness's signature.

Capacity and Knowledge

The leading test for testamentary capacity is Banks v Goodfellow (1870) LR 5 QB 549 — the testator must understand the nature of making a will, the extent of their property, and the claims to which they ought to give effect, and not be subject to any disorder of mind that would distort their judgement.

The court must also be satisfied that the testator had knowledge and approval of the contents. Where a will is rational on its face and properly executed, knowledge and approval are presumed (Wintle v Nye [1959] 1 WLR 284). The presumption can be rebutted by suspicious circumstances, particularly where a beneficiary was instrumental in the will's preparation.

Undue Influence

Undue influence in the testamentary context is set higher than in contract — there is no presumption from relationship. The challenger must show actual coercion that overpowered the testator's volition (Edwards v Edwards [2007] EWHC 1119; Re Edwards [2007] WTLR 1387). Mere persuasion or family pressure is not enough.

Statutory Wills

For a person who lacks testamentary capacity, the Court of Protection may make a statutory will under s.18 Mental Capacity Act 2005. The court applies the best-interests test (s.4 MCA 2005).

Revocation and Alteration

A will can be revoked by:

• Destruction with revocatory intent (s.20 Wills Act 1837) — the testator (or another in their presence and at their direction) burns, tears, or otherwise destroys the will. Mere accidental destruction does not revoke; nor does symbolic destruction (drawing a line through it) where the will is not actually destroyed.
• Later will or codicil that is inconsistent with the earlier or that contains an express revocation clause.
• Marriage or civil partnership (s.18 / s.18B Wills Act 1837). Note the exception where a will is made in expectation of a particular marriage, with that intention apparent on the face of the will.
• Divorce or dissolution (s.18A / s.18C Wills Act 1837). The will is not revoked; instead the gift to the former spouse and the appointment of the former spouse as executor lapse, and the will takes effect as if the former spouse had predeceased.

Alterations made after execution are presumed invalid unless they were attested in the same way as the will or fall within the doctrine of dependent relative revocation. An obliterated gift is treated as if blanked out only if the original wording is no longer apparent (s.21 Wills Act 1837).

Construction and the Effect of Gifts

Two doctrines often appear in SQE1 fact patterns:

Section 33 Wills Act 1837 (as amended)

A gift to a child or remoter descendant of the testator who predeceases the testator does not lapse — it passes to that descendant's own issue per stirpes — unless a contrary intention is shown.

Ademption and Abatement

• Ademption — a specific gift fails if the property no longer exists in the testator's estate at death. Sale and replacement is enough to adeem (Re Slater [1907] 1 Ch 665).
• Abatement — where the estate is insufficient, gifts abate in a statutory order: residue first, then general legacies pari passu, then specific and demonstrative gifts.

Intestacy

When a person dies without a valid will, or where the will fails to dispose of the entire estate, the intestacy rules in the Administration of Estates Act 1925 (as amended by the Inheritance and Trustees' Powers Act 2014) apply.

The Spouse's Share

Where the deceased leaves a spouse or civil partner and issue, the spouse takes:

1. All personal chattels (defined by s.55(1)(x) AEA 1925 as amended by ITPA 2014);
2. The statutory legacy — currently £322,000 (effective from 26 July 2023; the Lord Chancellor reviews this every five years and the next review is anticipated in 2028; in MCQs you should treat the figure as £322,000 unless the question specifies a later year);
3. One-half of the residue absolutely.

The other half passes to the issue per stirpes on the statutory trusts under s.47 AEA 1925.

Where the deceased leaves a spouse but no issue, the spouse takes the entire estate absolutely. (Pre-2014, parents and siblings shared in this scenario; this was abolished by ITPA 2014.)

No Spouse

If there is no surviving spouse, the estate passes per stirpes to the deceased's issue, then to parents, then to siblings of the whole blood (per stirpes), then to siblings of the half blood, grandparents, aunts and uncles of the whole blood, aunts and uncles of the half blood, and finally to the Crown as bona vacantia.

Comparison Table

The Forfeiture and Survivorship Rules

A beneficiary who unlawfully kills the deceased forfeits inheritance under the Forfeiture Act 1982 (with limited court discretion to modify). Beneficiaries who fail to survive the deceased by 28 days under intestacy are treated as having predeceased (s.46(2A) AEA 1925, inserted by ITPA 2014).

Family Provision

The Inheritance (Provision for Family and Dependants) Act 1975 allows certain people to apply for "reasonable financial provision" from the estate of a deceased person who was domiciled in England and Wales.

Who Can Apply (s.1)

• The deceased's spouse or civil partner;
• A former spouse or civil partner who has not remarried;
• A cohabitant who lived as the deceased's spouse for the two years immediately before death (s.1(1A));
• A child of the deceased;
• A person treated as a child of the deceased's family;
• Any person being maintained, wholly or partly, by the deceased immediately before death.

Standard

For a spouse or civil partner: such financial provision as it would be reasonable in all the circumstances whether or not required for maintenance. For everyone else: such financial provision as is reasonable for the applicant's maintenance.

Discretionary Factors (s.3)

The court considers the applicant's resources and needs, the resources and needs of any beneficiary, obligations and responsibilities of the deceased, the size and nature of the estate, any physical or mental disability, and any other relevant matter — including conduct.

Time Limit

Six months from the grant of representation (s.4). Late applications require leave (rarely given).

The leading modern authority on adult-child claims is Ilott v Mitson [2017] UKSC 17 — a high bar for adult children who are independent, but not absolute.

Grants of Representation

Personal representatives need a grant to deal with most assets exceeding modest thresholds (banks usually require a grant for accounts above approximately £5,000–£10,000, varying by institution). Three forms of grant exist:

The Non-Contentious Probate Rules 1987 (NCPR 1987) govern priority. Rule 20 sets the priority where there is a will (executors first; then trustees of the residuary estate; then residuary beneficiaries; and so on). Rule 22 sets the priority on intestacy (surviving spouse first; then children; then parents; then siblings; and so on).

Caveats and Citations

A caveat prevents a grant being issued without notice to the caveator — used by anyone wishing to challenge the will or the application. A citation compels a person with prior right to take a grant or to renounce. Both are governed by the NCPR 1987 (rules 44 and 47 respectively).

Renunciation

A person entitled to a grant may renounce, releasing their right. Once renounced, the right cannot be retracted without leave of the registrar.

Personal Representatives' Duties

Once the grant issues, personal representatives have statutory and common-law duties.

The Order of Liabilities

Section 34(3) AEA 1925 and Schedule 1 Part II set the statutory order for paying debts of an insolvent estate (and, by extension, the order of abatement of legacies in a solvent estate where the residue is exhausted):

1. Funeral, testamentary, and administration expenses;
2. Debts and liabilities;
3. Pecuniary legacies (if estate solvent);
4. Specific gifts.

Statutory Protections

• Section 27 Trustee Act 1925 — PRs may advertise for creditors and unknown beneficiaries; if they distribute after the two-month period without notice of a claim, they are protected from personal liability to that creditor or beneficiary.
• Re Benjamin [1902] 1 Ch 723 — where there is doubt as to whether a beneficiary is alive or has issue, the court can make a "Benjamin order" authorising distribution on a stated assumption.

PRs are personally liable for devastavit (waste of the estate) — a strict standard. The protection of s.27 TA 1925 is one of the few defences.

Distribution Powers

The Inheritance and Trustees' Powers Act 2014 modernised PRs' statutory powers. Notable: the old s.41 power of appropriation (transferring estate assets in lieu of cash) now operates more flexibly, and the s.32 advancement power applies to estates as well as trusts.

Inheritance Tax: The Framework

The Inheritance Tax Act 1984 (IHTA 1984) is the working statute. Three triggers are taxed:

1. Lifetime chargeable transfers — most importantly, transfers to discretionary trusts.
2. Failed potentially exempt transfers (PETs) — outright lifetime gifts that fail to survive the donor by seven years.
3. The death estate — what the deceased owned at death (with deductions for liabilities and reliefs).

Nil-Rate Band and Residence Nil-Rate Band

The nil-rate band (NRB) is £325,000 and is frozen until April 2030 (extended in the Autumn 2024 Budget from the previous April 2028 freeze date). Transfers within the NRB are taxed at 0%; over the NRB, the death rate is 40%, the lifetime CLT rate is 20% (grossed up to 25% if the donor pays the tax).

The residence nil-rate band (RNRB) is £175,000 where a residence is left to direct descendants. The RNRB is also frozen until April 2030. The RNRB tapers at £1 for every £2 above an estate value of £2 million (s.8FE IHTA 1984), so it is fully extinguished above an estate of £2.35 million.

Both NRB and RNRB are transferable between spouses and civil partners — the unused proportion of the deceased's NRB and RNRB can be claimed by the surviving spouse's PRs, giving potential combined allowances of up to £1 million for couples (£325,000 × 2 + £175,000 × 2).

Exemptions

Business and Agricultural Relief — 2026 Reform

Two major reforms announced in the Autumn 2024 Budget take effect from 6 April 2026:

• Business Property Relief (BPR) and Agricultural Property Relief (APR) will be capped at a combined £1 million per person (with full 100% relief on assets within the cap, and 50% relief on assets above it). The cap is in addition to the NRB and RNRB and is not transferable between spouses (a use-it-or-lose-it allowance).
• The 100% rate for AIM-listed shares and other quoted shares not on a recognised stock exchange will be reduced to 50% from 6 April 2026.

Pre-reform, BPR was 100% on qualifying business assets and unquoted shares without cap. SQE1 candidates sitting in 2026 should be aware of both the pre- and post-6 April 2026 positions and check the question's date of death.

Lifetime Gifts and the Seven-Year Rule

A PET becomes chargeable if the donor dies within seven years. Taper relief reduces the tax (not the gift value) on a sliding scale where the donor survives at least three years:

Gifts with Reservation of Benefit

Section 102 Finance Act 1986 — if the donor reserves a benefit (e.g. gives away the family home but continues to live in it rent-free), the property is treated as remaining in the donor's estate for IHT purposes, defeating the seven-year rule. The pre-owned assets income tax (POAT) regime under FA 2004 Schedule 15 catches some structures that escape s.102.

Variations and Disclaimers

A beneficiary may vary their entitlement after death. Under s.142 IHTA 1984, if the variation is in writing within two years of the death and signed by the original beneficiary (and, if there are PRs whose IHT liability increases, by the PRs), the variation is "read back" into the will or intestacy for IHT purposes. Section 62 TCGA 1992 provides the equivalent capital-gains-tax read-back.

A disclaimer is similar but operates only as a refusal to take — the beneficiary cannot redirect to a chosen recipient. The property passes as if the disclaiming beneficiary had predeceased.

10 SQE1 WAE Exam Techniques

1. Always Check Section 9 Wills Act First

For any will-validity question, start with the four s.9 requirements. The wrong answer is usually generated by skipping one (most often the simultaneous-presence requirement for witnesses).

2. Distinguish s.18 from s.18A

Marriage revokes an existing will (s.18). Divorce does not revoke the will — instead the gift to the former spouse lapses (s.18A). This is the single most common WAE mistake.

3. Walk the Intestacy Waterfall in Order

Spouse + issue → spouse + parents/siblings (post-2014: spouse takes all if no issue) → issue alone → parents → siblings → and so on. Do not skip ahead; the order is statutory.

4. Apply the 28-Day Survivorship Rule

Under intestacy, beneficiaries must survive 28 days (s.46(2A) AEA 1925). Under wills, the survivorship period is whatever the will specifies (commonly 30 days in standard precedents).

5. Get the NRB and RNRB Numbers Right

NRB £325,000. RNRB £175,000. Both frozen until April 2030. Both transferable between spouses. RNRB tapers above a £2m estate. Drill these with our WAE flashcards.

6. Sequence the IHT Computation

Lifetime CLTs first (in chronological order, against the cumulative NRB), then PETs (chronological), then the death estate (use any remaining NRB plus RNRB, then 40% on the balance).

7. Do Not Confuse Per Stirpes with Per Capita

Per stirpes — the share follows the family branch; if a child predeceases leaving issue, those issue divide that child's share. Per capita — divided equally among living members of the class. The intestacy rules use per stirpes, as does s.33 Wills Act for class gifts to issue.

8. Identify s.27 TA 1925 Protection Triggers

If the question asks about a PR's liability for missing creditors or beneficiaries, look for a s.27 advertisement and the two-month period. If satisfied, the PR is protected.

9. Run the I(PFD)A 1975 Categories Carefully

Cohabitants must have lived "as the deceased's spouse" for two years immediately before death. A long-standing platonic friend does not qualify under that head — they may qualify under the maintenance head if dependent.

10. Read for Reform Triggers in 2026 Questions

If the question specifies a date of death after 6 April 2026 and mentions BPR or APR, apply the £1m combined cap. If silent or before, apply the pre-reform 100% relief.

For broader MCQ technique that applies across all SQE1 subjects, see our SQE1 MCQ technique and exam strategy guide.

Common SQE1 WAE Mistakes

Treating Divorce as Revocation

It is not. Section 18A Wills Act lapses the gift and the appointment but leaves the rest of the will intact.

Forgetting the Statutory Legacy Update

The figure was £270,000 from February 2020 to July 2023; £322,000 from 26 July 2023. Pre-2020 textbooks show £250,000. SQE1 candidates should treat the figure as £322,000 unless the question signals a later review.

Misapplying the Per Stirpes Rule

A grandchild whose parent (the testator's child) is alive at the testator's death takes nothing under a per stirpes class gift — only the predeceased child's issue substitute.

Missing the I(PFD)A 1975 Time Limit

Six months from the grant. Late applications need leave under s.4 and are rarely granted.

Confusing PETs with CLTs

A PET is an outright lifetime gift to an individual or a bare trust. A CLT is a lifetime gift to a discretionary trust (or any trust other than a bare trust). PETs are tax-free at the time and only chargeable on death within 7 years; CLTs are immediately chargeable at 20%.

Forgetting the RNRB Direct-Descendant Rule

RNRB applies only where the residence passes to direct descendants — children, grandchildren, step-children, foster children, adopted children, and their spouses and civil partners. A gift of the home to a sibling does not attract RNRB.

How to Structure Your WAE Revision

A four-week WAE-focused block is realistic. Adjust if your runway is shorter or longer.

Week 1: Wills

Section 9 validity; capacity (Banks v Goodfellow); revocation under s.18 / s.18A. Memorise the four formality requirements word-perfect. Build flashcards for each leading case.

Week 2: Intestacy and Family Provision

The intestacy waterfall, the £322,000 figure, the 28-day rule, partial intestacy. The I(PFD)A 1975 categories and the s.3 discretionary factors.

Week 3: Grants and Administration

NCPR rules 20 and 22 priority. The PR's order of debts (s.34 AEA 1925, Schedule 1 Part II). Section 27 protections and Re Benjamin. Run a worked example of an estate distribution.

Week 4: IHT and Practice

NRB, RNRB, transferable allowances, exemptions, BPR/APR (with the 2026 reform), seven-year rule, taper relief. Switch to almost pure question practice — use our practice questions for topic drills, then a full mock paper.

Final Thoughts

WAE rewards the candidate who treats it as a numbers-and-rules subject. Memorise the section numbers (Wills Act 1837 ss.9, 15, 18, 18A, 20, 33; AEA 1925 ss.34, 46, 47, 55; IHTA 1984 ss.1, 8, 18-23, 142). Learn the figures (£322,000 statutory legacy; £325,000 NRB; £175,000 RNRB; £2m taper threshold; £1m BPR cap from April 2026). Then drill the intestacy waterfall, the s.9 formalities, and the IHT computation order until they are automatic.

• Test where you stand with our free readiness quick quiz
• Drill validity and intestacy with our WAE flashcards
• Build the framework with our WAE study notes
• See full course options on our pricing page
• Pair with our SQE1 land law revision guide for joint-tenancy and survivorship overlap
• Pair with our SQE1 criminal law revision guide for the rest of FLK2 substantive law
• Sharpen your single-best-answer technique with our SQE1 MCQ technique guide

Get the formalities right, learn the numbers, and approach every WAE question as a structured analytical exercise. Good luck with your wills and administration revision for SQE1 in 2026.