Inheritance Tax and making a Claim

If you find yourself without an inheritance that you were expecting, you can consider making a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (The Inheritance Act 1975). What does the Inheritance Act 1975 do?

If a deceased’s person Will does not make “reasonable financial provision” for you, it may be possible to claim under the Inheritance Act 1975. Section 3 of the 1975 Act states the factors the Court must consider when deciding whether ‘reasonable financial provision’ was provided by the deceased: the financial resources and financial needs which the applicant has or is likely to have in the foreseeable future; the financial resources and financial needs which any other applicant has or is likely to have in the foreseeable future; the financial resources and financial needs which any beneficiary of the estate of the deceased has or is likely to have in the foreseeable future; any obligations and responsibilities which the deceased had towards any applicant or beneficiary of their estate; the size and nature of the net estate of the deceased; any physical or mental disability of any applicant or beneficiary of the estate of the deceased; any other matter, including the conduct of the applicant or any other person, which the court may consider relevant in the circumstances of the case.

‘Reasonable financial provision’ does not mean you will get an equal share of the estate. If your claim is successful, the Court will examine the factors listed under section 3 to decide what, if any, amount should be awarded to you.

Who can claim under the Inheritance Act 1975?

• Spouses or civil partners of the deceased. Former spouses or civil partners who have not remarried or entered into a new civil partnership.

Cohabitees, specifically those who lived with the deceased for at least two years immediately before their death.

• Children of the deceased, including adult children.

• Persons who were treated as a ‘child of the family’, for example, stepchildren. People who were maintained wholly or partly by the deceased immediately before death.

If you decide to bring a claim under the Inheritance Act 1975, the onus is on you to prove that the deceased did not make adequate financial provision for you in their Will.

How long do I have to bring a claim under the Inheritance Act 1975?

Any claim must be brought within six months of Grant of Probate. However, the

Court does have the discretion to allow an out of time claim if specific conditions are met.

What award can I get if I succeed in an Inheritance Act 1975 claim?

The Court may award a lump sum payment, periodic payments, or property transfer. Does every case go to court?

It is unlikely your case will end up in court as most claims are settled through alternative dispute resolution methods (ADR) such as negotiation or mediation. It is crucial to consider ADR as if you lose your case in court, you may be ordered to pay the other side’s legal costs which can amount to tens of thousands of pounds.

• If you believe you have been excluded from benefiting from a Will, email enquiries@askewslegal.co

Please note that this article does not constitute legal advice.