October is the season of pumpkins and Halloween, but in estate planning, the real scares come from uncertainty around tax and succession. With the Autumn Budget delayed until November, possible reforms to inheritance tax are creating added unease. At the same time, research shows fewer adults have a valid Will, and recent disputes underline the risks of intestacy and complex family arrangements.
In the Clarke & Wright October newsletter, we explore these challenges, from high-profile estate cases to declining will numbers, and consider how upcoming tax changes may reshape gifting and succession strategies. We also highlight why awareness of key rules, such as marriage revoking a Will, remains essential.
Whether reviewing your existing plans or preparing to act ahead of the Budget, this month’s updates aim to provide clarity and reassurance at a time when planning ahead matters most.
Prime Minister Faces IHT Scrutiny Over Family Land Linked to Donkey Sanctuary
The land was bought in 1996 for £20,000 and placed in a trust to allow his parents access during their lifetimes. Following the deaths of his mother in 2016 and father in 2018, the trust dissolved, and ownership reverted to him.
Concerns have arisen because the use of a trust meant the land was not included in his parents’ estates for inheritance tax calculations. In 2022, the land was sold, along with a small adjoining strip, for £320,000, with the field itself valued at approximately £295,000.
The matter is politically sensitive, given his previous stance on tightening rules around tax avoidance. It also follows recent controversy within his party over similar allegations involving other senior figures.
Official statements have emphasised that all taxes were properly assessed and paid, and that the purchase was originally intended to provide his parents with space for their animals, rather than for financial gain.
Number of UK Adults with a Will Declines
The proportion of UK adults with a Will has fallen, according to the latest National Wills Report published by The National Will Register.
The 2025 findings suggest that only 37% of adults currently have a Will, compared with around 50% in previous editions. A lack of awareness remains a significant barrier, with one in four respondents stating they are unsure how to create a Will. While many people expressed intentions to put a Will in place in the coming year, the figures show that millions remain unprepared, leaving estates at risk of disputes and families without clarity.
The research also highlighted concerns around storage and access. Almost a third of those with a Will have not told anyone where it is located, and more than half of respondents said they did not know where their parents’ Wills could be found.
On charitable giving, only a minority currently include a legacy in their Will, although many said they might consider doing so in future. The report notes that misconceptions about wealth and inheritance continue to prevent people from making such provisions.
Caribbean Roots Complicate £2.7m Estate Distribution
McDonald Noel, who emigrated from Trinidad to London in 1960, died in 2018 at the age of 84, leaving an estate worth £2.7m, including a £1.5m Kensington home, but without a will. Heir hunters investigating potential beneficiaries uncovered a complex family tree shaped by varying cultural attitudes toward non-marital relationships. Following DNA testing, the High Court is now conducting a formal kin enquiry to determine who should inherit.
Noel was born in 1934 in Trinidad to Stanley and Neutrice Dorant. Neutrice had a daughter, Stella, born in 1933. After Neutrice died in 1938, Stanley married Clementina Forde in 1939. Clementina already had two sons, Clyde and St Clair, and later had a son, Francis, with Stanley.
Disputes have arisen over whether Stanley also fathered Clyde, St Clair and Stella, which would widen the pool of Noel’s potential heirs. If so, descendants of these siblings – including Gerard Burton, Shaka Dorant, Desiree Dorant and Tyler Dorant – may all have claims under the rules of intestacy.
Central to the case is whether documentary records, travel histories, witness evidence and DNA results support the view that Stanley fathered all of the children in question, or whether only McDonald and Francis can be legally confirmed as his offspring.
The court is tasked with assessing the balance of probabilities, taking into account both genealogical and cultural factors, before ruling on whether Noel’s estate should pass solely to Gerard Burton as the descendant of Stella, or be divided among wider branches of the family.
A final ruling is expected at a later date.
More Than Half of Adults Unaware Marriage Revokes a Will
More than half of UK adults are unaware that marriage revokes a Will, according to new research based on a survey of 2,000 people. The findings revealed that 56% did not know their existing Will would be invalidated upon marriage.
The legal position was highlighted earlier this year in the Law Commission’s report on Modernising Wills Law. The report recommended reform of the current legislation, noting that it no longer reflects modern society where cohabitation is common, and that it may leave individuals vulnerable to undue influence or so-called “predatory marriage.”
Despite those recommendations, no changes have yet been implemented, and the law remains in force. The result is that many people only discover their Will has been revoked when it is too late, creating confusion and potential disputes for families.
Experts warn that an invalid Will can leave estates in disarray, with assets distributed under intestacy rules rather than in accordance with the individual’s wishes. This can result in unintended consequences, such as children from previous relationships being excluded from inheritance.
Autumn Budget 2025: Should You Act Now on IHT?
The Autumn Budget is now set for 26 November, and possible inheritance tax reforms are being trailed, including a lifetime cap on tax-free gifts (£50k–£200k), changes to the seven-year rule, and tweaks to taper relief. Hypothetically, a £100k lifetime cap could leave a £300k gift facing an £80k IHT charge; a £50k cap could push that to £100k. With IHT receipts at record levels (£8.2 billion in 2024–25) and thresholds frozen, more families are being drawn into the scope.
Governments rarely make IHT changes retrospective, so gifts completed before any cut-off date often retain their current treatment, but nothing is confirmed. The sensible approach is to plan now, not panic: use annual allowances (£3,000 plus small gifts and regular gifts from surplus income), review any large transfers you already intended to make, check CGT exposure on assets, ensure wills, trusts and LPAs are up to date, and keep clear records. Seek advice if you wish to act quickly ahead of rules potentially changing on Budget day.
Protecting Wealth, Preventing Worries
With speculation over inheritance tax reform, falling numbers of adults with a valid Will, and estate disputes continuing to rise, now is a vital time to take stock of your arrangements. At Clarke & Wright, we understand that navigating Wills, trusts, and tax planning can be daunting, but careful preparation today can help prevent unpleasant surprises later.
Whether you are reviewing a Will, considering lifetime gifts, or preparing for possible Budget changes, our team is here to guide you every step of the way. Taking action now can provide certainty, protect your family’s future, and ensure that when it comes to estate planning, Halloween is the only fright you face this autumn. Contact us today to find out more.