United Kingdom: Wills/ Intestacy/ Estate Planning

When someone dies, their family and executors must navigate not only the traditional aspects of estate administration but, increasingly, the complex world of digital assets. From cryptocurrency holdings to social media accounts, streaming subscriptions, valuable media to online media libraries, the digital footprint we leave behind raises important questions about what happens next.

From April 2027, unused pensions will be subject to inheritance tax, but strategic charitable giving from pension assets could significantly reduce tax bills for estates and beneficiaries. This article explores how pension-to-charity donations work, the potential income tax savings, and practical considerations including the role of pension trustees and options for establishing charitable vehicles.

Prenuptial agreements in England and Wales can protect financial interests before marriage, but they have important limitations. While prenups can address property, savings, investments, and business interests, they cannot reliably control child arrangements, permanently fix child maintenance, or enforce lifestyle clauses. Understanding what cannot be included in a prenup is essential for couples seeking financial clarity while ensuring their agreement carries the strongest possible weight if later consider