Taking a DIY approach to will writing is risky from a tax perspective, especially when considering the distinction between between land and other assets in a partnership, explain Julie Butler, director and Libby James, associate at Butler & Co Alresford
The recent case of Ingram [2023] EWHC 1982 (Ch) has highlighted the problem of do-it-yourself (DIY) wills. Here, the successful claimants challenged the purported last will of their mother, Joanna Abraham, dated 8 August 2019 on the grounds of ‘want of knowledge and approval’.
The 2019 will left nothing to Joanna’s two children, Henrietta and Tom, instead her estate was left to her brother Simon Abraham, the first defendant, and a valuable book collection to his wife, the second defendant. Joanna’s previous will, executed in 2008, had left her estate to be divided equally between the claimants.
The detail behind the case was that in 2019, Simon drafted a new will for Joanna using an online template. He claimed that he acted on her instructions though some may argue that he was motivated by self-interest. Joanna died in 2021 aged 58 after a long battle with cancer.
