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Glossary of Terms


Where there is no Will or Executor, an Administrator is appointed to administer an estate.


An individual/organisation who receives a gift in your Will.


Money/item left in a Will.


Your possessions


Your possessions at the time of death, including money and property.


The person who is appointed by you to make sure the instructions in your Will are carried out.


Guardians are the people who are appointed to care for any children under 18.

Inheritance Tax (IHT)

The government sets the Inheritance Tax threshold for the year and any estate with a value over this amount is subject to tax. Reducing the estate value with a donation to charity can reduce Inheritance Tax.

Intestate and intestacy

A person is said to be intestate if he/she dies without making a Will.


A legacy is a gift left to a person or organisation in your Will.

Power of attorney

A legal document which authorises one or more people to handle another person’s financial affairs or health & welfare


The legal procedure by which your executor is given the authority to administer your estate. The remainder of an estate after the deduction of tax, debts, specific gifts, legacies and administration costs.

Residuary gift

A gift of residue made in a Will. This is a particularly popular way to leave a gift to a charity.

Specific gift

A gift of a particular item

Testator or testatrix

The person making the Will.


A Will is a legal document containing instructions for your executors on what will be done with your money and property after your death.


Someone who witnesses the signing of your Will.

Accreditations and Partners

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