The importance of making a Will cannot be overstressed. Each Will is tailormade for the client, taking into consideration his or her personal financial circumstances, family and commitments and the possible incidence of taxation and in particular inheritance tax.

After a death it is important to those who are left behind that the Estate is administered with sympathy as well as with efficiency. It involves obtaining valuations of all the assets of the Estate, agreeing the tax liability, applying for Confirmation and then with the benefit of that Confirmation gathering in the assets of the Estate and administering them according to the Will or according to law as the case may be. In some cases a Trust may arise under the provisions of a Will or an intestacy and that Trust could last for many years. It will normally require the advice and assistance of a solicitor and in many cases a skilled financial adviser.

In dealing with the personal affairs of clients it is appropriate to mention Powers of Attorney. These are normally granted to enable relatives, friends or professional advisers to administer the affairs of the elderly or infirm persons who, for whatever reason, are unwilling or unable to manage their own affairs.

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