Trial·Breaker SQE1
SQE1 › FLK2 › Wills and the Administration of Estates › Intestacy
SQE1 · FLK2 · Wills and the Administration of Estates

Intestacy — SQE1 Wills question

A worked single-best-answer question on intestacy, with why each wrong option is wrong — the way SQE1 traps candidates.

Intestacy

Graham died intestate in August 2026, survived by his wife, Sue, and their two adult children. Sue survived him by more than 28 days. After payment of debts and expenses, his estate consists of personal chattels and other assets worth £700,000. He owned no property jointly with anyone.

What is Sue entitled to under the intestacy rules?

  1. AThe personal chattels, a statutory legacy of £322,000 with interest, and one half of the remaining estate absolutely.
  2. BThe personal chattels, a statutory legacy of £322,000, and a life interest in one half of the remaining estate.
  3. CThe personal chattels, a statutory legacy of £270,000, and one half of the remaining estate absolutely.
  4. DThe whole estate, because a surviving spouse takes everything when all the children are adults.
  5. EOne third of the estate, with the remaining two thirds divided equally between the children.
Show answer and reasoning
A is the best answer. Where the intestate leaves a spouse and issue, s 46 Administration of Estates Act 1925 (as amended by the Inheritance and Trustees' Powers Act 2014) gives the spouse the personal chattels, the fixed net sum (£322,000 for deaths on or after 26 July 2023) with interest from death, and one half of the residue absolutely. The other half is held on the statutory trusts for the issue. Sue therefore takes £322,000 plus half of the remaining £378,000.

Rule: Where an intestate leaves a spouse or civil partner and issue, the spouse takes the personal chattels, the statutory legacy (£322,000 for deaths from 26 July 2023) with interest, and half of the residue absolutely; the issue take the other half on the statutory trusts.

  • B The spouse's life interest in half the residue was abolished for deaths after 1 October 2014; the half is now taken absolutely. (wrong rule)
  • C £270,000 was the fixed net sum for deaths between February 2020 and 25 July 2023; it is now £322,000. (wrong rule)
  • D The spouse takes the whole estate only where there are no issue; the children's ages are irrelevant. (wrong rule)
  • E There is no rule dividing the estate into thirds; the spouse takes a statutory legacy and half the residue. (wrong rule)

Source: Administration of Estates Act 1925, s 46(1) (as amended by the Inheritance and Trustees' Powers Act 2014); Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, SI 2023/758

Practise more Wills and the Administration of Estates   All Wills subtopics