SQE1 Wills and Administration of Estates FLK2
Everything FLK2 candidates need on will validity, intestacy, grants of representation and IHT — with a free interactive self-test at the end.
Wills and the Administration of Estates is one of the seven subject areas tested on SQE1 FLK2, sitting alongside Property Practice, Land Law, Trusts, and Criminal Law and Practice. According to the SRA’s published assessment blueprint, this area typically makes up 14–20% of the FLK2 paper — so getting a firm grip on it is one of the highest-leverage things you can do for your SQE1 revision.
This guide walks through the core rules examiners expect you to apply, structured the same way the SRA specification groups them: validity of a will, intestacy, grants of representation, estate administration, and Inheritance Tax on death. Each section links back to the actual statute or case, not just a paraphrase — because SQE1 single best answer questions are built around exactly these details.
1. What Makes a Will Valid Under SQE1 FLK2?
A will only takes effect on death, and can be freely revoked at any point before then — a point candidates frequently mix up in exam scenarios involving multiple wills or codicils. To be valid, a will needs:
- Age 18+ (Wills Act 1837, s.7), subject to the privileged wills exception for military personnel in actual service.
- Testamentary capacity — the Banks v Goodfellow (1870) test: understanding the nature of making a will, the extent of the property, and the moral claims on the testator.
- Proper formalities under s.9 Wills Act 1837 — in writing, signed by the testator, with two witnesses present at the same time who then sign in the testator’s presence.
- Knowledge and approval of the will’s contents, generally presumed but rebuttable where suspicious circumstances exist (see Wintle v Nye [1959]).
A common SQE1 trap: a beneficiary who witnesses the will doesn’t invalidate the will itself, but does lose their own gift under s.15 Wills Act 1837.
2. Intestacy Rules Tested on SQE1
Where there’s no valid will (or a will doesn’t dispose of the whole estate), the intestacy rules under the Administration of Estates Act 1925, s.46 (as amended) apply. The distribution order candidates need to know cold:
- Surviving spouse/civil partner, no issue → spouse takes everything.
- Surviving spouse/civil partner with issue → spouse takes personal chattels, the statutory legacy, and half the remainder; issue take the other half on the statutory trusts.
- No surviving spouse → issue, then parents, then siblings (whole blood, then half blood), then grandparents, then aunts/uncles, then the Crown (bona vacantia).
Cohabitants have no automatic entitlement on intestacy — a frequently tested point — though a 2+ year cohabitant can bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975.
3. Grants of Representation: Probate vs Letters of Administration
There are three grant types SQE1 expects you to distinguish:
- Grant of probate — valid will, executor able and willing to act.
- Letters of administration with will annexed — valid will, but no acting executor.
- Letters of administration — intestacy, no valid will at all.
Executors’ authority runs from the date of death itself (the grant just proves it); administrators have no authority until the grant is actually issued — a distinction examiners like to test through timing-based scenario questions.
4. Inheritance Tax on Death — The Numbers SQE1 Wants You to Know
- 40% rate on the estate above the available nil rate band, reduced to 36% where 10%+ of the net estate goes to charity.
- Standard nil rate band: £325,000 per individual, transferable between spouses/civil partners.
- Residence nil rate band: up to £175,000 for a qualifying residence passing to direct descendants, tapered by £1 for every £2 the net estate exceeds £2 million.
- Spouse and charity exemptions are unlimited.
Always verify current NRB/RNRB figures against the latest legislation before an exam sitting — these are index-linked and reviewed periodically.
Test Yourself: SQE1 Wills & Administration Quick Quiz
Try these three single best answer questions in the style used on the actual FLK2 paper. Click an option to see if you’re right.
Frequently Asked Questions
How much of SQE1 FLK2 is Wills and Administration of Estates?
Based on the SRA’s published assessment blueprint, Wills and the Administration of Estates (including the Solicitors Accounts questions examined in this context) typically makes up 14–20% of the FLK2 paper, alongside Property Practice, Land Law, Trusts Law, Criminal Liability, and Criminal Law and Practice.
What’s the difference between probate and letters of administration?
A grant of probate is issued to an executor named in a valid will who is able and willing to act. Letters of administration are issued where there is no valid will (intestacy) or no acting executor, and go to an administrator instead, whose authority only begins once the grant is issued.
Do cohabitants inherit automatically under UK intestacy rules?
No. Cohabitants have no automatic entitlement on intestacy under English law, regardless of how long the relationship lasted. A cohabitant of two years or more may instead bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975.
This guide is for SQE1 revision purposes and is not legal advice. Always check the current SRA Assessment Specification and up-to-date legislation before an exam sitting.
