Wills and Administration of Estates (WLADE): essential SQE1 knowledgeWLADE is examined in FLK2. Including Solicitors’ Accounts questions arising in estate administration, it represents 14–20% of the 1…
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Overview
Wills and Administration of Estates (WLADE): essential SQE1 knowledge
WLADE is examined in FLK2. Including Solicitors’ Accounts questions arising in estate administration, it represents 14–20% of the 180-question paper, approximately 25–36 questions. Ethics and professional conduct are assessed throughout. Official SRA SQE1 blueprint
The official syllabus has five main components:
Wills and intestacy
Grants of representation
Administration of estates
Inheritance and estate taxation
Claims, liabilities and protection of personal representatives
1. Testamentary capacity
Apply the test in Banks v Goodfellow. The testator must understand:
The nature and effect of making a will
The broad extent of the property being disposed of
The persons who might reasonably expect consideration
That no disorder of the mind is influencing the dispositions
Important distinctions:
Capacity is assessed at the time of execution, subject to the Parker v Felgate principle.
A diagnosis of dementia does not automatically establish incapacity.
Capacity differs from knowledge and approval.
Mental Capacity Act 2005 principles may inform practice, but Banks v Goodfellow remains central to testamentary capacity.
Where capacity is doubtful, consider the traditional Golden Rule: obtain an appropriately qualified medical assessment and record the circumstances carefully.
2. Knowledge and approval
The testator must know and approve the will’s contents.
Ordinarily, due execution creates a presumption of knowledge and approval. Suspicious circumstances may displace that presumption, such as:
A beneficiary prepared the will
A major unexplained departure from previous intentions
The testator could not read or understand the document
Serious illness or vulnerability
Unusual involvement by a beneficiary
A radical gift to the drafting solicitor
The propounder of the will may then need affirmative evidence that the testator understood and approved it.
From 1 September 2026, knowledge and approval and the burden of proof in validity challenges are expressly identified in the FLK2 specification.
3. Undue influence, fraud and duress
Testamentary undue influence requires coercion that overbears the testator’s free will. It is not enough to show:
Persuasion
Appeals to affection
Opportunity to influence
An unfair or unexpected result
Unlike some lifetime transactions, undue influence is not generally presumed in probate merely from a relationship of influence.
Candidates should distinguish:
Lack of capacity
Lack of knowledge and approval
Undue influence
Fraudulent calumny
Duress
The burden of proving testamentary undue influence ordinarily lies on the person alleging it.
4. Formal validity
Under section 9 of the Wills Act 1837, a will must generally be:
In writing
Signed by the testator, or by another person in the testator’s presence and at their direction
Signed with the intention of giving effect to the will
Signed or acknowledged in the presence of two witnesses present at the same time
Attested and signed by each witness in the testator’s presence
Important points:
Witnesses need not know the document is a will.
Witnesses need not sign in each other’s presence.
The testator must sign or acknowledge before both witnesses together.
A witness may be a minor if capable of understanding the act, although using an adult is safer.
Special statutory rules may apply to privileged wills.
5. Gifts to witnesses
A will is not invalid merely because a beneficiary witnesses it. However, section 15 of the Wills Act 1837 generally makes void:
The gift to the attesting witness
A gift to the witness’s spouse or civil partner
The witness remains competent and the rest of the will may remain valid.
Candidates should consider:
Whether the relationship existed at execution
Whether there were additional independent witnesses
Whether the beneficiary takes in another capacity
Whether republication by codicil changes the position
6. Alterations to wills
Alteration before execution
Presumed valid as part of the will unless evidence indicates otherwise.
Alteration after execution
Generally ineffective unless:
Executed with will formalities
Properly attested
Validly incorporated through a codicil
The original wording is no longer apparent, potentially affecting the evidential result
Candidates should understand:
Interlineations
Deletions
Obliterations
Attestation of alterations
Presumptions about when alterations were made
7. Codicils
A codicil is a testamentary document that:
Amends, supplements or confirms a will
Must satisfy the same formalities as a will
Can republish the will as at the codicil’s date
May revive a revoked will if sufficiently expressed
Can affect interpretation and the operation of gifts
Republication may be important where:
The beneficiary witnessed the original will
Property descriptions have changed
A will refers to facts existing at its date
Marriage or another event has affected the will
8. Revocation
A will may be revoked by:
A later valid will
A valid codicil
A written declaration executed with will formalities
Destruction by the testator, or by another person in the testator’s presence and at their direction, with intention to revoke
Marriage or civil partnership, subject to statutory exceptions
Destruction requires both:
A sufficient physical act
Intention to revoke
Accidental destruction does not revoke a will.
9. Marriage, civil partnership, divorce and dissolution
Marriage or civil partnership generally revokes an existing will unless it was made in contemplation of that particular marriage or civil partnership.
Divorce or dissolution does not revoke the entire will. Ordinarily, it treats the former spouse or civil partner as having died before the testator for the purposes of:
Gifts
Appointment as executor
Appointment as trustee
Certain powers conferred by the will
The remainder of the will continues where possible.
This explains an official sample-question result: where an ex-spouse’s appointment is treated as ineffective and another appointed executor survives, that surviving executor has the strongest right to probate.
10. Types of testamentary gifts
Candidates should distinguish:
Gift
Meaning
Specific legacy
Gift of an identified asset
General legacy
Gift payable from the general estate
Pecuniary legacy
Gift of a specified amount of money
Demonstrative legacy
General gift directed to be paid from a specified fund
Residuary gift
Gift of what remains after liabilities and earlier gifts
Vested gift
Immediate entitlement, although possession may be postponed
Contingent gift
Depends on satisfaction of a condition
Classification affects:
Ademption
Abatement
Income entitlement
Tax burden
Failure of gifts
11. Failure of gifts
Candidates must understand:
Ademption
A specific gift generally fails if the identified asset is no longer in the estate at death.
Lapse
A gift generally lapses if the beneficiary dies before the testator.
Section 33 Wills Act 1837
A gift to the testator’s child or remoter descendant may pass to that beneficiary’s descendants if:
The beneficiary predeceases the testator
The beneficiary leaves descendants
The will does not show a contrary intention
Disclaimer
A beneficiary may refuse a gift.
Forfeiture
A person who unlawfully kills the deceased may be prevented from benefiting.
Uncertainty or illegality
A gift may fail if its subject matter or beneficiary cannot be identified or its purpose is unlawful.
12. Survivorship and commorientes
Candidates should consider:
Express survivorship clauses
Statutory presumptions
Evidence of order of death
Section 184 Law of Property Act 1925
Effect on joint property and succession
Under the commorientes presumption, where order of death is uncertain, the younger is generally presumed to have survived the elder for property-law purposes. Specific statutory rules may alter the outcome in particular contexts.
13. Intestacy
Intestacy arises where:
There is no valid will
The will disposes of only part of the estate
A residuary gift fails
The will is revoked
Candidates should apply section 46 of the Administration of Estates Act 1925 and the statutory trusts.
The first questions are:
Did the deceased leave a surviving spouse or civil partner?
Did the deceased leave issue?
Which relatives survived?
Did any relative predecease leaving issue?
Did property pass outside the estate?
14. Surviving spouse or civil partner
A surviving spouse or civil partner may receive:
Personal chattels
A statutory legacy, depending on the family circumstances
All or part of the residue
The distribution depends principally on whether the deceased also left issue.
Important points:
A cohabitant is not treated as a spouse under intestacy, regardless of relationship length.
Separation alone does not end spouse status.
Divorce or dissolution does.
A cohabitant may instead consider a claim under the Inheritance (Provision for Family and Dependants) Act 1975.
Applicable statutory-legacy figures should be learned for the relevant examination cut-off. Under the post-September 2026 tax guidance, monetary rates and thresholds required in a question should be provided, but candidates must still know the distribution structure.
15. Issue and statutory trusts
“Issue” includes children and remoter descendants.
Candidates should understand:
Representation by descendants of a predeceased child
Distribution by family branch
Statutory trusts
Vesting at 18
Treatment of adopted children
Status of children whose parents were unmarried
Effect of disclaimer or forfeiture in appropriate cases
Stepchildren do not inherit under intestacy merely because of the step-relationship.
16. Intestacy where there is no spouse or issue
The statutory order broadly proceeds through:
Parents
Full siblings or their issue
Half-siblings or their issue
Grandparents
Full-blood uncles and aunts or their issue
Half-blood uncles and aunts or their issue
The Crown, Duchy of Lancaster or Duchy of Cornwall as bona vacantia
Candidates must apply the order strictly. A lower category takes nothing where someone in a higher category qualifies.
17. Property passing outside the estate
Not all property is controlled by the will or intestacy rules.
Candidates should recognise:
Jointly owned property passing by survivorship
Life policies written in trust
Pension death benefits distributed under scheme rules or trustee discretion
Trust property
Nominated assets in appropriate cases
Certain death-in-service benefits
Property held as tenants in common does not pass by survivorship; the deceased’s beneficial share enters the estate.
18. Executors and administrators
Executor
Derives authority from the will at death. The grant of probate confirms that authority.
Administrator
Derives authority from the grant of letters of administration.
Candidates should distinguish:
Grant of probate
Letters of administration with will annexed
Letters of administration on intestacy
This distinction affects who may act before the grant and which grant is required.
19. Appointment and eligibility of executors
Candidates should know:
The will may appoint executors expressly or by necessary implication.
A maximum of four persons may take a grant in respect of the same property.
An adult individual may generally act.
A trust corporation may act.
A minor cannot presently take the grant, but power may be reserved until majority where appropriate.
Suitability and capacity must be considered.
Appointment as executor is distinct from beneficial entitlement.
From 1 September 2026, executor eligibility and suitability are expressly clarified in the blueprint.
20. Chain of representation
Where a sole or last-surviving executor who has obtained probate later dies, their executor may become personal representative of the original estate through the chain of representation.
The chain is broken by matters including:
Intestacy of the deceased executor
Failure to appoint an executor
Certain forms of limited grant
Renunciation before taking the grant
A personal representative of an executor who died before obtaining probate does not ordinarily obtain authority over the original testator’s estate through the chain.
21. Renunciation, reservation and power reserved
An appointed executor may:
Prove the will
Have power reserved
Renounce
In appropriate circumstances, be cited to accept or refuse the grant
Power reserved
The executor does not join the initial application but may apply for a grant later.
Renunciation
Ordinarily permanent once validly made, although the court may allow retraction in limited circumstances.
An executor who has intermeddled may be unable to renounce because they have accepted the office through conduct.
22. Priority for grants
Candidates must know the relevant Non-Contentious Probate Rules.
Valid executor available
The named executor normally has priority for probate.
Will but no effective executor
A grant of letters of administration with will annexed is required. Priority commonly follows the beneficial interests under the will.
Intestacy
A grant of letters of administration is required. Priority generally follows the order of beneficial entitlement under intestacy.
From 1 September 2026, the official specification expressly identifies:
Priority where the deceased left a will
Priority on intestacy
Evidence required for the different forms of grant
23. When a grant is required
A grant is normally needed to deal with:
Solely owned land
Significant bank or investment accounts
Shares
Assets whose holder requires formal authority
A grant may not be required for:
Property passing by survivorship
Trust assets
Certain nominated benefits
Small sums released at the institution’s discretion
Some personal chattels
The need for a grant depends on the legal nature of the asset, not merely its value.
24. Applying for a grant
Candidates should understand the process:
Identify the valid will and any codicils.
Identify the correct applicants.
Value assets and liabilities.
Establish the estate’s tax status.
Submit necessary inheritance-tax information.
Pay inheritance tax required before the grant.
Make the probate application and provide evidence.
Address issues such as lost wills, aliases or capacity.
Obtain the grant.
The application must accurately state:
Deceased’s identity
Domicile where relevant
Date of death
Will and codicils
Applicants’ entitlement
Gross and net estate values
25. Caveats and citations
Candidates should understand the basic protective procedures:
Caveat: prevents a grant from issuing while a dispute is investigated.
Warning and appearance: challenge and maintain a caveat.
Citation to accept or refuse probate: requires an executor to act or stand aside.
Citation to take a grant: may require a person with prior entitlement to apply.
Citation to propound a will: may require a person relying on a will to prove it.
A caveat should not be used merely to pursue a financial provision claim under the 1975 Act where the validity of the will or entitlement to the grant is not disputed.
26. Valuing the estate
Candidates should distinguish:
Gross estate
Net estate
Taxable estate
Estate for probate purposes
Property passing outside the estate but potentially relevant to IHT
Assets are generally valued at open-market value at death.
Consider:
Land
Bank accounts
Investments
Business interests
Personal chattels
Foreign assets, although foreign law, assets and taxes are excluded from the FLK
Jointly owned property
Lifetime gifts
Trust interests
Life policies
Debts and funeral expenses
27. Inheritance Tax framework
Candidates should understand:
Chargeable lifetime transfers
Potentially exempt transfers
Transfers on death
Nil-rate band
Residence nil-rate band
Lifetime exemptions
Spouse or civil-partner exemption
Charity exemption
Business Property Relief
Agricultural Property Relief
Taper relief
Quick succession relief
Gifts with reservation of benefit
Grossing up where relevant
Anti-avoidance principles
The rates and thresholds may change. Apply those relevant to the official law cut-off.
28. Potentially exempt transfers
An outright lifetime gift to an individual is commonly a PET.
Essential principles:
No immediate IHT charge if it is a PET.
It becomes exempt if the donor survives seven years.
It becomes chargeable if the donor dies within seven years.
Earlier chargeable transfers affect use of the nil-rate band.
Taper relief reduces tax, not the value transferred, and normally matters only where tax is payable.
The donee may bear primary liability for tax on a failed PET.
29. Immediately chargeable lifetime transfers
A lifetime transfer into a relevant property trust is commonly immediately chargeable, subject to:
Exemptions
Nil-rate band
Available reliefs
Lifetime rate
Possible additional tax if the transferor dies within seven years
Candidates should distinguish:
PET
Chargeable lifetime transfer
Exempt transfer
Gift with reservation
30. Gifts with reservation of benefit
A gift may remain in the donor’s death estate where the donor:
Gives away property
Continues to benefit from it
Does not pay full consideration for the retained benefit
Common example: a parent gives away a house but continues living there rent-free.
Candidates should distinguish:
The gift’s lifetime transfer treatment
Its possible inclusion at death
Interaction with pre-owned asset rules at a broad level
Circumstances in which the reservation genuinely ends
Gifts with reservation are expressly highlighted in the September 2026 specification.
31. Exemptions and reliefs
Spouse or civil-partner exemption
Transfers between spouses or civil partners are generally exempt, subject to special domicile-related limitations in some cases.
Charity exemption
Gifts to qualifying charities are generally exempt. A sufficient charitable component may also reduce the death rate on the remaining taxable estate.
Annual exemption
Applies to qualifying lifetime transfers, with restricted carry-forward.
Small-gifts exemption
May apply to qualifying gifts within the relevant limit.
Normal expenditure out of income
Requires, broadly:
Part of normal expenditure
Made out of income
Donor left with enough income to maintain their usual standard of living
Business and agricultural reliefs
Candidates should identify when qualifying business or agricultural property may receive relief and recognise excluded or investment-type assets.
32. Residence nil-rate band
Candidates should understand the basic conditions:
A qualifying residential interest
Passing to direct descendants
Relevant death-date requirements
Tapering for large estates
Downsizing provisions
Transferability between spouses or civil partners
The residence nil-rate band is not automatically available merely because the deceased owned a home.
33. Liability, burden and incidence of IHT
Distinguish:
Who is accountable to HMRC
Which person bears primary liability
Which beneficiary or fund ultimately bears the tax under the will or general law
Potentially relevant persons include:
Personal representatives
Donees
Trustees
Beneficiaries
Co-owners
The will may alter the incidence of tax between beneficiaries, but cannot necessarily remove statutory liability to HMRC.
From September 2026, the blueprint expressly identifies liability involving personal representatives, beneficiaries, trustees and co-owners.
34. Funding IHT before the grant
Some IHT generally must be paid before the grant is issued.
Possible funding methods include:
Deceased’s accessible funds
Direct Payment Scheme
Personal representatives’ or beneficiaries’ funds
Bank loan
Sale of assets not requiring the grant
Instalment option for qualifying property
Candidates should understand that certain assets, particularly land and some business interests, may qualify for payment by instalments.
35. Duties of personal representatives
PRs must:
Collect and secure estate assets
Preserve estate value
Identify liabilities
Recover money owed to the deceased
Bring proceedings where necessary
Pay funeral, testamentary and administration expenses
Pay tax and debts
Follow the will or intestacy rules
Keep proper accounts
Act impartially between beneficiaries
Avoid conflicts and unauthorised profit
Distribute correctly
From September 2026, these pre-distribution duties are listed more explicitly in the specification.
36. Order of payment and abatement
In administering a solvent estate, candidates should understand the priority of:
Funeral expenses
Testamentary and administration expenses
Debts
Tax
Legacies
Residue
Where assets are insufficient, gifts may abate according to their classification and the will’s provisions.
Candidates should distinguish:
Abatement
Ademption
Lapse
Insolvent-estate administration
An insolvent estate must not simply be distributed according to the will.
37. Powers of personal representatives
PRs generally have powers including:
Selling estate property
Giving valid receipts
Investing
Insuring
Managing property
Paying liabilities
Appropriating assets
Employing agents and professionals
Maintaining or advancing property for minors in appropriate circumstances
Exercise of powers must comply with fiduciary duties and the statutory duty of care.
38. Appropriation
Appropriation transfers a particular estate asset in or towards satisfaction of a beneficiary’s entitlement.
Candidates should know:
Beneficiary’s consent may be required
Asset should be valued appropriately
Appropriation must be fair between beneficiaries
Appropriation may have CGT consequences
The will may modify ordinary powers
It differs from an ordinary sale or distribution of cash
39. Assent
An assent is the document by which PRs vest estate property in a beneficiary.
For registered land:
Appropriate Land Registry documentation is required
Registration completes the beneficiary’s registered title
The assent should identify the property and beneficiary accurately
An assent is distinct from a sale by the PRs to a purchaser.
40. Protection against creditors
Under section 27 of the Trustee Act 1925, PRs may advertise for claims:
In the London Gazette
In a newspaper circulating in the relevant locality
In any other publication considered appropriate
The notice must allow the statutory period, normally at least two months, for claims.
After proper notice and expiry of the period, PRs may distribute with protection against unknown claims, but:
The creditor’s underlying claim is not extinguished.
The creditor may pursue a beneficiary who received estate assets.
The notice does not protect against claims of which the PRs already knew.
Further steps may be needed for missing beneficiaries.
This is directly tested in the attached official sample paper.
41. Missing and unknown beneficiaries
Possible protective measures include:
Advertisements and genealogical enquiries
Tracing agents
Missing-beneficiary insurance
Payment into court
Benjamin order
Indemnities from beneficiaries
Retention of funds
Benjamin order
Permits distribution on an evidential assumption about a missing beneficiary, protecting PRs who distribute according to the order.
Section 27 notices alone do not necessarily provide complete protection against every missing beneficiary whose existence is known.
42. Insolvent beneficiaries
Where a beneficiary is bankrupt or subject to insolvency arrangements, the PR should not automatically pay them directly.
Candidates should consider:
Trustee in bankruptcy
Assignment or charge
Bankruptcy searches
Notice of competing claims
Timing of entitlement
Whether the beneficiary has disclaimed
Payment to the wrong person may expose the PR to personal liability.
43. Devastavit and personal liability
A PR commits devastavit by misapplying estate assets or failing properly to administer the estate.
Examples include:
Premature distribution
Paying beneficiaries before creditors
Selling at an undervalue
Unreasonable delay
Failure to insure or protect property
Distributing to the wrong beneficiary
Continuing an unprofitable business without authority
Breach of fiduciary duty
PRs may be personally liable to restore the estate, subject to available defences and court relief.
44. Executor’s year
PRs are generally allowed a reasonable period, traditionally one year from death, before beneficiaries can normally complain that distribution has been delayed.
This does not mean:
Administration must always be completed within one year
PRs can ignore urgent duties
Interest can never arise
Delay after one year is automatically a breach
Complex estates may reasonably take longer.
45. Inheritance Act 1975 claims
Candidates should know who may apply, including:
Spouse or civil partner
Former spouse or civil partner who has not remarried or entered another civil partnership
Cohabitant satisfying the statutory conditions
Child of the deceased
Person treated as a child of the family
Person maintained wholly or partly by the deceased
The claim is that the estate fails to make reasonable financial provision.
46. Standard of reasonable provision
For a surviving spouse or civil partner, reasonable provision is not limited to maintenance.
For other applicants, reasonable provision is ordinarily limited to what is reasonable for their maintenance.
Relevant factors include:
Applicant’s present and foreseeable financial resources and needs
Needs of other applicants and beneficiaries
Deceased’s obligations and responsibilities
Size and nature of the estate
Disability
Other relevant conduct or circumstances
Additional statutory factors for particular applicants
47. Time limit for a 1975 Act claim
The ordinary time limit is six months from the date of the grant of representation.
The court may permit a late claim, but permission is not automatic.
PRs should be cautious about distributing within six months of the grant and should also account for the period in which proceedings may be served. Premature distribution may create personal risk.
48. Variations and disclaimers
A beneficiary may redirect an inheritance through:
Disclaimer
Assignment
Deed of variation
For favourable IHT and CGT read-back treatment, a variation generally must:
Be made within two years of death
Be in writing
Be made by the affected beneficiary
Contain the necessary tax statement
Not involve prohibited consideration
The deceased’s personal representatives need not always be parties, unless tax liability or estate administration is affected.
A variation cannot remove another beneficiary’s entitlement without that beneficiary’s consent.
49. Income Tax during administration
PRs may be liable for Income Tax on estate income, including:
Interest
Dividends
Rent
Other income arising during administration
When income is distributed, beneficiaries may receive appropriate tax information and may have further tax consequences depending on their circumstances.
Candidates should distinguish:
Income accrued before death
Income arising during administration
Income arising after distribution
50. Capital Gains Tax during administration
For CGT purposes:
Death itself generally does not create a chargeable gain.
Estate assets are generally rebased to market value at death.
PRs may incur CGT when disposing of an asset during administration.
Beneficiaries generally acquire distributed assets at the death value, subject to the applicable rules.
A beneficiary may incur CGT on a later disposal.
Candidates should decide whether it is more appropriate for:
PRs to sell
Assets to be appropriated and assented before sale
Beneficiaries to sell after distribution
51. Solicitors’ Accounts in estate administration
Candidates may need to identify entries involving:
Money collected from bank accounts
Sale proceeds
Funeral expenses
Probate fees
Tax payments
Debts
Pecuniary legacies
Interim distributions
Residue
Solicitor’s costs and VAT
Estate income
Money held for minors
Core principles remain:
Estate money is client money
Keep it separate from business money
Record it on the correct client ledger
Do not distribute without authority
Deliver a bill or written notification before transferring costs
Correct breaches promptly
Maintain accurate estate accounts
52. Professional conduct in will drafting
Candidates should recognise risks involving:
Doubtful capacity
Undue influence
Instructions through a beneficiary
Conflict between family members
Joint instructions from spouses
Confidentiality between joint clients
A solicitor receiving a substantial gift
Acting as executor and charging
Failure to advise about tax
Failure to supervise execution
Lost original wills
Where a client proposes a significant gift to the solicitor or someone connected with the solicitor, the client should ordinarily receive independent advice and the solicitor should not draft the gift without proper safeguards.
Highest-priority topics
Prioritise:
Section 9 execution formalities
Testamentary capacity and knowledge and approval
Revocation, marriage and divorce
Classification and failure of gifts
Section 33 anti-lapse rule
Intestacy distribution
Property passing outside the estate
Executor authority and priority for grants
Renunciation, power reserved and chain of representation
IHT lifetime and death transfers
PETs, CLTs and gifts with reservation
Exemptions and reliefs
PR duties, liabilities and protection
Section 27 advertisements
Missing beneficiaries
1975 Act applicants and time limit
Deeds of variation
Income Tax and CGT during administration
Estate accounts
Ethics in will preparation
Best WLADE question method
For each scenario, ask:
Is there a valid will?
Was it revoked or altered?
Who died before whom?
Does the gift vest, lapse, adeem or pass under section 33?
What property actually enters the estate?
Who is entitled under the will or intestacy?
Who has priority to obtain the grant?
What tax arises, who pays it and which fund bears it?
Can the PR safely distribute?
Does the PR require a notice, insurance, court order or indemnity?
The controlling source is the current SRA FLK2 specification. For examinations from 1 September 2026, the revised FLK2 specification adds useful clarification on knowledge and approval, burdens of proof, grant priority, PR duties, protection and gifts with reservation.