UK Wills Reform Set to Modernize Inheritance Planning and Shield the Vulnerable
Sweeping changes to English law governing wills may soon reshape how families plan legacies, protect elderly loved ones, and navigate complex inheritance tax strategies.
In its long-awaited Modernising Wills Law report, the Law Commission has proposed the most significant update to wills legislation since the Victorian era. If accepted by ministers, the reforms will do more than bring the 1837 Wills Act into the digital age—they could also dramatically strengthen protections against financial abuse and make it easier for people to create flexible, tax-efficient estate plans.
This is not just an overdue legal update—it’s a necessary one. In a world of electronic records, global families, longer life expectancy, and rising concerns over predatory marriage and undue influence, the current law is no longer fit for purpose.
Why Now? An Outdated Law in a Digital, Mobile World
The Law Commission’s report comes at a time of societal and technological transformation. Today’s citizens live longer, move more frequently, and often own assets in multiple jurisdictions. Families are increasingly blended or estranged. Yet, the law on wills has remained largely static since the 19th century.
Currently, wills must be made in writing, signed in front of two witnesses who are physically present, and executed in a fixed format. Marriage automatically revokes a will, and gifts to witnesses or their spouses are void.
In practice, this rigidity creates enormous risk. People who lack access to legal support, or who assume their family relationships are understood, often die intestate or with invalid wills—triggering costly disputes, tax inefficiencies, and unintended disinheritance.
The Problem of Predatory Marriages
One of the most talked-about recommendations is the Law Commission’s proposal to abolish the rule that marriage automatically revokes a will. This change targets a growing concern: predatory marriages, where vulnerable elderly individuals are manipulated into marriage by caregivers or acquaintances seeking to inherit their estate.
Under the current law, once a person marries, their previous will is nullified. If they die without creating a new will, the estate is distributed according to intestacy rules—which usually benefit the new spouse.
This loophole has been exploited in numerous court cases, where adult children were disinherited overnight, and assets passed to a late-life partner under dubious circumstances.
Removing this automatic revocation rule would protect elderly people from financial abuse and make wills more resilient to coercion. It would also restore a critical layer of predictability and fairness for families.
Towards Digital and Dynamic Wills
Equally transformative is the Law Commission’s support for electronic wills, which would allow individuals to draft, sign, and store wills digitally—provided the system used is tamper-proof and secure.
This is a profound modernization. Under current law, people must still sign wills with ink, in front of two witnesses, even in emergencies. The pandemic highlighted the absurdity of this rule, as vulnerable people risked exposure to sign legal documents—or died before doing so.
With digital wills, estate planning becomes a living, adaptive process. Individuals could revise their testamentary intentions in real time, in response to life events like births, marriages, business sales, or major gifts. Legal advisers could offer faster, more responsive services, particularly for international clients juggling cross-border tax regimes.
Key tax planning benefits include:
- Timely updates after large lifetime gifts (relevant to the 7-year inheritance tax rule)
- Real-time integration of bequests with trust structures
- Dynamic conditional clauses tied to events (e.g., age-based inheritances)
New Tools to Prevent Abuse
Beyond structural improvements, the proposed reforms introduce much-needed tools to combat undue influence—a growing concern in the context of aging populations and rising dementia rates.
Currently, someone contesting a will on grounds of coercion must prove undue influence directly, which is extremely difficult since such manipulation often occurs privately.
The Law Commission proposes allowing courts to infer undue influence based on “reasonable grounds to suspect it,” bringing the law more in line with doctrines used in property and contract law.
This subtle but powerful shift would allow families to challenge suspicious wills more effectively, especially when an elderly person is suddenly disinherited in favor of a caregiver or distant acquaintance.
Tighter Restrictions on Gifts to Witnesses and Carers
To further protect testators, the Law Commission also recommends widening the ban on gifts to those involved in the will-making process. Under the proposed rules, a gift would be void if it goes to:
- A witness to the will
- The spouse, civil partner, or cohabitant of a witness
- Anyone who signed the will on the testator’s behalf
- The spouse, civil partner, or cohabitant of that signatory
However, courts would gain a new power to save such gifts if it is “just and reasonable” to do so—a safeguard for genuinely intended bequests that might otherwise be struck down on a technicality.
For estate planners, this creates an urgent need to improve documentation, ensure independent witnesses are used, and track gifting intentions in detail. Poor recordkeeping could lead to disputes—or worse, unintended tax liabilities.
Informal and Handwritten Wills May Gain Validity
The Commission also recommends allowing informally written wills—such as letters, notes, or unsent emails—to be accepted as valid, provided the individual’s intent is clear.
While this increases access for those without legal support, it introduces new risks. Informal documents are easier to forge, misinterpret, or dispute. They may omit essential tax considerations, or lack key safeguards.
The challenge for advisers will be balancing flexibility with clarity. Encouraging clients to keep informal expressions of intent consistent with formal wills—particularly around tax reliefs, gift timelines, and beneficiary designations—will be critical.
Clarifying Mental Capacity Standards
To further strengthen safeguards for vulnerable people, the Law Commission wants to align will-making capacity standards with the Mental Capacity Act 2005, rather than relying on outdated common law tests from the 1800s.
This would help modernize how capacity is assessed, especially for individuals with fluctuating cognitive function. Legal and medical professionals would benefit from clearer guidance, reducing confusion over a testator’s ability to make legally binding decisions.
Tax Efficiency in a More Flexible System
One of the most under-discussed aspects of the reform is its potential impact on inheritance tax (IHT) planning.
With more dynamic and accessible wills, advisers can now implement and revise estate plans that respond to:
- Asset changes (e.g., sale of a business qualifying for Business Relief)
- New dependents or beneficiaries
- Changes in the value or location of global assets
For example, Business Relief and Agricultural Relief require the testator to hold the qualifying asset for at least two years before death. A digital will can help timestamp bequests and asset ownership timelines, reducing disputes and streamlining relief claims.
Similarly, real-time updates following lifetime gifts can support compliance with the 7-year rule, minimizing surprise tax liabilities. Advisers should build systems to track gift dates, store digital copies of wills, and automate reminders for updates.
What Happens Next?
The UK government has formally welcomed the Law Commission’s report and described the proposals as “significant and wide-ranging.” A draft bill has been published and will be considered as part of the pre-legislative process. If supported, the new Wills Act could receive Royal Assent by 2027.
Any changes would apply to England and Wales only. Scotland and Northern Ireland maintain separate succession laws.
As policymakers deliberate, private wealth professionals should begin adapting their practices now. Forward-thinking advisers will treat this period as a strategic head start—training teams, digitizing client records, and designing flexible estate structures that evolve with their clients' lives.
Final Thoughts: Opportunity with Safeguards
The Law Commission’s reforms promise a more agile, inclusive, and protective inheritance system. From digital execution to safeguards against abuse, the changes reflect the reality of modern life and the complexities of wealth transfer.
But with greater power comes greater responsibility. Estate planning will no longer be a one-time legal form—it will become a fluid, strategic process. The best outcomes will be achieved by those who combine legal foresight, digital tools, and human empathy.
Call Parachute Law today on 0207 183 4547
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New Wills Law Could Unlock Dynamic Estate Planning and Tax Efficiency for UK Families
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