Olga Diavastis

From 6 April 2027, the total value of an estate will include unused pension funds and pension death benefits, increasing the total estate value for IHT purposes.

Unlike a bequest in a Will, a deathbed gift does not require the same formalities. This flexibility can make them appealing - but it also makes them legally precarious.

When someone dies, their executors must navigate not only traditional estate administration but the complex world of digital assets.

Probate is the commonly used word for the process of dealing with the affairs of someone after they die and winding up their estate.