Spousal Inheritance Tax Claims

Can I bring a claim if my spouse or civil partner did not adequately provide for me in their Will?
If your spouse or civil partner has passed away and has not adequately provided for you in their Will, you are eligible to bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975.

What is an Inheritance Act claim?
Under this legislation, eligible parties can bring a claim against the estate where they feel they require ‘reasonable financial provision’ from the estate. The eligible party must provide evidence of their financial circumstances and show that they have not received reasonable financial provision from the estate in the deceased’s Will or the intestacy rules.

What is ‘reasonable financial provision’?
When considering a claim under the Inheritance Act, the Court must consider all circumstances of the case, including: -

1. The financial needs and resources of the claimant at the time of the claim and in the foreseeable future;
2. The financial needs and resources of any other claimant at the time of the claim and in the foreseeable future;
3.  The financial resources and financial needs of any other beneficiary of the estate at the time of the claim and in the foreseeable future;
4. Any obligations and responsibilities which the deceased had towards the claimant or any other beneficiary of the estate;
5. The size and nature of the estate;
6. Any physical or mental disability of any claimant or beneficiary of the estate; and
7. Any other matter the Court considers relevant.

The Divorce Cross-Check
When considering a claim brought by a spouse or civil partner, the Court must apply a higher standard of ‘reasonable financial provision’.
Instead of limiting any award to what is required for basic maintenance of the claimant, the Court must begin by considering the ‘divorce cross-check’ principle. This means that they will first consider what financial provision the claimant may have received had the marriage ended by divorce.
The general rule for the Court is to start by looking at a 50/50 split of the assets in the estate. Whilst this is the starting point, the Court has the flexibility to aware more or less than this and will consider a wide range of things when determining an award, including: 

1. The standard of living of the claimant during the marriage;
2. The duration of the marriage; and
3. The claimant’s contribution to the marriage.

When must a claim under the Inheritance Act be made?
Claims under the Inheritance Act must be issued with the court within six months from the date that a Grant of Representation is issued. It is important that eligible parties considering a claim act promptly and do not delay taking legal action.

How we can help
If you are considering a claim under the Inheritance Act or would like to discuss a potential claim, please call us on 01278 456 621. We would be happy to arrange a complimentary twenty-minute free consultation.