Recent Changes in Law: Why Reviewing Matters when you Make a Will in Bristol
The law surrounding wills and inheritance continues to develop, making it important to ensure that your estate planning reflects your current circumstances. For anyone considering whether to make a Will Bristol, recent developments in wills law, inheritance tax and family arrangements provide good reasons to review existing plans.
Proposed Modernisation of Wills Law
One of the most significant recent developments is the Law Commission's review of wills law. In May 2025, the Law Commission published its report Modernising Wills Law, containing recommendations intended to bring legislation into line with modern society and technology. The Government subsequently published its initial response and is considering the recommendations.
Among the recommendations are changes concerning electronic wills, testamentary capacity and the formal requirements for making a valid will. The Law Commission has also proposed reducing the minimum age for making a will from 18 to 16 and giving courts limited powers to recognise a document as a will in exceptional circumstances where it clearly represents the person's intentions.
These are recommendations rather than changes that have all become law. Anyone looking to make a Will Bristol should therefore continue to follow the current legal requirements rather than assuming that proposed reforms are already in force.
Inheritance Tax and Pensions
Another important development concerns pensions and Inheritance Tax. Legislation introduced through the Finance Act 2026 provides for most unused pension funds and pension death benefits to come within the value of an estate for Inheritance Tax purposes from 6 April 2027.
This change could make pension planning increasingly relevant when reviewing an estate. The way pensions are arranged, who may receive benefits and how these assets fit within an overall estate plan may need careful consideration.
The current Inheritance Tax nil-rate band remains £325,000, while the residence nil-rate band is £175,000, subject to the relevant conditions. These thresholds are fixed for the 2026–27 and 2027–28 tax years.
For people planning to make a Will Bristol, understanding how property, savings, investments and pensions may interact with Inheritance Tax can therefore be an important part of the estate-planning process.
Changing Family Circumstances
Family structures are also an important consideration. In June 2026, the Government launched a consultation on proposals concerning the rights of unmarried couples, including possible changes to intestacy rules for qualifying cohabitants. The proposals would potentially give certain qualifying cohabitants automatic inheritance rights where their partner dies without a valid will. However, these proposals are not currently law.
At present, dying without a valid will means that the intestacy rules determine who inherits. This can produce a very different outcome from the one a person might have intended.
This is another reason why those planning to make a Will Bristol should consider whether their will accurately reflects their relationship, children, property ownership and wider family circumstances.
Reviewing an Existing Will
A will should not simply be prepared and then forgotten. GOV.UK recommends reviewing a will every five years and following major life changes, such as marriage, divorce, having children, moving home or the death of an executor.
If you need to make a Will Bristol, it is worth considering not only who should inherit but also who should act as executor and whether your arrangements remain suitable for your circumstances.
The current legal requirements also remain important. Generally, a valid will must be made voluntarily, be in writing, signed by the person making it and witnessed by two people in accordance with the required formalities.
Planning Ahead
Recent developments demonstrate that wills and inheritance law continue to evolve. Whether considering pensions, Inheritance Tax, changing family circumstances or proposed reforms to wills law, keeping your estate planning under review can help ensure that your wishes are clearly recorded.
If you are considering whether to make a Will Bristol, professional advice can help you understand the current legal position and consider how the latest developments may affect your estate.