Charitable gifts in Wills

After many years of increasing, charitable gifts in Wills are now apparently in decline.

Recent research from Smee & Ford, in their Legacy Trends Report 2020, shows that the number of estates leaving charitable legacies fell from 37,637 to 33,120 between 2018 and 2019. In the past, income from charitable legacies was in the region of £3 billion, but recent years have seen this drop to around £2.9 billion.

It is likely that the impact of the Coronavirus will squeeze charitable giving even further in future, although various Inheritance Tax exemptions do remain for now. You can find out more about leaving a gift in your Will, Inheritance Tax and passing on your assets in our downloadable guide.

Passing on your assets guide

If you are thinking of putting a Will in place, either generally or to make charitable gifts, and would like to talk this through with someone then please visit our specialist Wills hub page or contact a member of the team.

Contact the team

Rachael Morley

Posted by
Rachael Morley
Partner & Solicitor

Recent cases

Wills and Succession Advice

Gráinne was instructed to review a high-value portfolio of land and business assets for a parks client, including leisure and renewable energy interests. She created flexible Wills designed to reflect recent family changes and accommodate future business developments.

Inheritance Tax & Succession Advice

Gráinne advised on inheritance tax and succession planning for a high-value park business, including potential tax reliefs across multiple assets and assistance with complex business valuations.

High-value estate Administration

Sue administered a £2.3 million estate with complex assets, including a Grade II listed property and valuable chattels. The administration involved working through extensive financial records to ascertain the assets in the estate. She navigated specialist valuations, historical documents, and cross-border beneficiary issues, ensuring efficient estate management.

Multi-jurisdiction Estate Administration

Sue successfully managed a complex cross-jurisdictional estate, securing probate in the UK and Isle of Man for a person residing in Spain.

Estate Administration

Administered a £2.2 million estate with 150+ shareholdings and complex financial records. Requiring detailed investigation Sue navigated the necessary work to establish applicable tax exemptions and ready the estate to be left to charity.

Significant Inheritance Tax Savings

Naomi recently advised on the administration of an estate left in trust involving over 70 charity and non-charity beneficiaries. Through strategic trust appointments, Naomi secured the reduced charitable IHT rate at 36%, resulting in a substantial tax saving exceeding £230,000 for the beneficiaries.

Agricultural Property Relief

Dealing with complex claims for Agricultural Property Relief, including on estates with multiple farmhouses, which require an ability to delve deeply into the technical detail of the law to support the claim.

Business Property Relief

Achieving successful claims for Business Property Relief in estates, resulting in a reduction of Inheritance Tax on one estate by nearly seven figures.

Unpicked Complex Trust Provisions

Advising on the technical detail of an unusual trust deed which involved deep research into the terms used by the settlor and their impact on trustees’ powers and duties.

Estate Administration and Tax Structuring

Assisting the Executors of a farming estate which contained numerous parcels of farmland. Careful thought was needed not only on the structuring of the Inheritance Tax claims but also the overall management of the estate administration with many of the family involved and little ready cash in the estate.

What our clients say

“The team takes the time to get to know and understand you and to ensure that you understand your options, making you think deeply about what it is you want or need. This is something I value.”

“Tozers are clearly very well-organised and understand the importance of good teamwork. I always feel that they have my interests at heart, and they use clear, simple language.”

"We highly recommend Sophie-Dominique... Her professionalism, knowledge of the law, friendly demeanour, and remarkable sense of humour make her an exceptional choice. Sophie-Dominique was a pleasure to work with..."

Matt

"I am very impressed with the very efficient and professional service I have received from Mr Graeme Manfield over many years dealing with a family trust. Graeme is efficient and professional and he is a great ambassador for Tozers, Exeter. Thank you."

Richard

"My mother's estate was efficiently dealt with by Naomi who was helpful and very approachable. Any questions were dealt with in good time and without difficulty. The process has been professional and inspired confidence, without being impersonal. Professionalism with a human face!"

Mr James

"Matt and the team were approachable and helpful in helping me draft my will, ensuring I had thought of everything that needed to be included and that it was tailored to my needs. Responded to my questions quickly and it was a smooth process."

James

"Sasha Brennan was extremely professional, efficient and friendly in helping my spouse and I draw up our Wills. I would highly recommend her and Tozers."

Emma

"I found everyone very friendly and helpful. I was made to feel very welcome. Sophie was so nice and made me feel at ease. Very pleased all round."

Myra

"Sue made creating our will straightforward and stress free. She was professional, clear, and patient, answering all our questions and helping us think through important details. The process was quick and efficient, and we now feel much more at ease. Highly recommend!"

Simon

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