A will is an important legal document which governs the distribution of your estate (which is everything that you own) upon your death. If you die without making a will, you are ‘intestate’ and the law will determine who inherits your estate. It is important to seek professional legal advice when writing a will to ensure it complies with all legal requirements and can be executed with ease.

Many people believe that everything they own will automatically go to their spouse but this is not always the case. A properly drafted will sets out your wishes clearly and unambiguously

It can also deal with other matters, such as appointing guardians for any of your children under the age of 18. For clients with more valuable estates, having the correct will in place could save many thousands of pounds of inheritance tax.

If a person who died did not have a will then the person who is granted Letters of Administration is called the administrator. This is a similar role to an executor of a will.

An attorney is someone who acts on behalf of another person. You can choose your attorneys. The attorney may be a member of your family, a friend or a professional person, like a solicitor or accountant.

An executor is a person named in a will who sorts out the estate of the person who has died.

Probate is the word normally used to describe the process of dealing with the estate of a person who has died. In general, there are two different types of grants:

Probate - applied for if the person who died had a valid will
Letters of Administration - applied for if the person who died did not have a valid will

If the deceased did not have a will then the next of kin may have to apply for a Grant of Letters of Administration before they can deal with the estate.

If the deceased had a will then the executors may have to apply for a Grant of Probate before they can deal with the estate.

Institutions have their own procedures and requirements before releasing their deceased customers’ assets and will inform you of these when you communicate with them. Some may require a grant, some may not. This often depends on the value of the asset.

It only becomes active when you're unable to make decisions for yourself. This contrasts with a Property and Financial Affairs LPA, which can be used as soon as it's registered, with your permission.

Both Lasting and Enduring Powers of Attorney can usually only be used by your attorneys once they are registered with the Office of the Public Guardian.

It is wise to review your will if there is any change in your circumstances or those of the beneficiaries referred to in the will. In addition, if there are changes in inheritance tax legislation, it may be appropriate to review your will. As a rule of thumb, review your will every five years just in case.

A person can usually apply to be an administrator if they are the next of kin (a close relative) of the deceased or were married to or in a civil partnership with the deceased. The rules of intestacy will apply.

Probate may not be needed if the person who died only had low value assets in their sole name, only held joint accounts with someone, or owned land or property as joint tenants. Jointly owned assets are usually inherited automatically by the survivor.

If the deceased has bank accounts with savings, probate may be necessary if the banks or financial institutions need to see a Grant before allowing access to the accounts. You will need to ask the bank or building society about their individual requirements as these vary.

If probate is not required, the assets can be distributed to the beneficiaries, unless it is found that the estate is insolvent, which means it does not have enough assets to pay off debts owed.

It is important to write a will if you would like to choose what happens to your assets after your death. If you do not write a will, you will have no control over your assets, which will be distributed according to the Intestacy Rules. A person who dies without a will is called “intestate”.

When you instruct a solicitor for probate, it can take time to collect the details of the estate and understand the assets, debts and income involved. After this, the probate application will need to be completed. Once probate is granted, the time it takes to collect and distribute all the assets will be dependent on the complexity and size of the estate. As many large government and financial institutions are involved, the solicitor may face delays due to their response times.

It is unlikely. You should contact the liquidator who will give you the available information.

The answer is yes. The working restrictions on a bankrupt are not to be a company director, not to take part in the formation or management of a company without a court order, not to take credit of more than £500.

The home is often the most valuable asset people own. Find out more about what happens to a bankrupts home here.

You are insolvent if you cannot pay your debts as they fall due and/or your liabilities are greater than your assets.

Some employers may have already placed employees temporarily onto reduced hours and pay due to the downturn in work as a result of the coronavirus. These employers will not be able to seek reimbursement in respect of wages costs for employees who are still working on reduced hours. The scheme only applies where employees are put on furlough leave. This point causes some difficulties for some employers. The scheme may financially disincentivise employers from keeping their business open. Keeping a business running with staff on reduced hours allows an employer to keep a revenue stream and retain customers. However, this is likely to be more expensive for the employer than putting all staff on furlough leave and have HMRC pay 80% of their wages.

The guidance suggests that employees who are on sick leave or self-isolating should receive statutory sick pay only but can be furloughed once they have recovered or are no longer self-isolating.

Yes, in cases of harassment and sexual harassment, claims can be made against the harasser directly.

When the portal is set up it is anticipated that the employer will need to submit the following:

The employers PAYE reference number
The number of employees being furloughed
The claim period (start and end date)
The amount claimed
The employer’s bank account number and sort code
A contact phone number

Employers can only submit one claim at least every 3 weeks which is the minimum length an employee can be furloughed for.

It would seem at first sight that employees who transferred under TUPE to a new employer after that date cannot be placed on furlough leave. However given that TUPE operates to preserve the rights of employees and their contracts on transfer to the new employer it could be argued that these employees should be treated as if they were on the new employe’rs payroll on 28th February. This point requires further clarification from the government and at the moment, it is difficult to say with certainty which is the correct answer.

There is nothing in the current guidance which suggests that the employer will only be able to access the reimbursement if it makes it a condition of furlough leave that the employee does not work elsewhere. Therefore, in theory an employee could work for another employer. It is however clear that the employee cannot do work for the employer seeking the reimbursement during furlough leave.

No. However withholding 20% of salary would amount to a breach of contract and unlawful deductions of wages unless the employee gives their consent. It is expected that the majority of employees will consent since furlough leave is a much better alternative than unpaid leave, lay off or redundancy.