If you are aged 18 or over and have assets then you should make a will.

The purpose of a will is to ensure that upon death your assets are given to beneficiaries that you have chosen and that your estate is administered by executors who you have appointed. Without a will your estate will be administered in accordance with the legislation and rules which make up the intestacy laws. The application of these rules can often cause difficulties for surviving family members, partners and spouses.

At Christie Solicitors we can give you relevant advice and prepare your will at reasonable cost. Often this can be done with only one appointment - the documents can be prepared and signed at the first meeting. We are also happy to prepare wills for clients who are unable to call to see us.

Do remember that a will is a technical legal document which sensibly should be prepared by a qualified lawyer. As a consequence home made wills often prove to be imperfect causing problems for those concerned. There are also now a number of unqualified will writers who offer their services and claim to charge less than a solicitor - this often proves not to be the case. In any event it is sensible to instruct a qualified and fully regulated solicitor to prepare your will

Even in cases where no Inheritance Tax is likely to be payable we can help clients with other issues as well as ensuring that no tax liabilities arise. Protection of the family home from care home fees is something which we frequently discuss with clients. We can also help with other issues relating to planning for retirement and later life. Our objective is always to give sensible, practical and effective advice.

Inheritance Tax is sometimes paid on an estate when somebody dies. It's also sometimes payable on trusts or gifts made during someone's lifetime. Most estates don't have to pay Inheritance Tax because they are valued at less than the threshold (currently £325,000).

Since October 2007, married couples and registered civil partners can effectively increase the threshold on their estate when the second partner dies - to as much as £650,000 in 2009-10. Their executors or personal representatives must transfer the first spouse or civil partner's unused Inheritance Tax threshold or 'nil rate band' to the second spouse or civil partner when they die.

When Inheritance Tax becomes payable the rate ot tax is 40%. At Christie Solicitors we can give advice which can help to mitigate the liability. We work closely with a number of Chartered Accountants and Independent Financial Advisors. Acting together we can help clients to plan for the future and ensure that both they and their beneficiaries receive maximum benefit from their assets and savings.