UK households are being told to leave £1 to family members in an inheritance tax quirk. In England and Wales, UK households have the freedom to dispose of our assets in any way we choose in Wills.

Unlike many other countries, England and Wales don’t have any ‘forced heirship’ rules governing who must receive what after someone has died. You can therefore make a Will leaving your property and other assets (called your estate) to any person, charity or other organisation you wish to.

It means, if you want to cut somebody out of your Will, you may be better off leaving them a nominal sum like one pound. Roche Legal explains: “However, there is a law called the Inheritance (Provisions for Family and Dependants) Act 1975 (the IPFDA) which limits this freedom to some degree and gives specific people the right to challenge your Will, if they feel disappointed because they haven’t received anything, or because they believe they should have received more. Interestingly, this applies both in cases where there is a Will, or where there is no Will so that the Intestacy Rules apply.”

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It adds: “Any of these people have the right to bring a claim under the IPFDA to ask the Court to reconsider the gift from your estate.

“Whether or not their claim is successful will depend entirely on the specific circumstances.”

The Court will consider various points, including why you left the person out (or didn’t leave them as much as they wanted) and what their relationship is to you.

It may also take into account their financial position and the financial position of anyone else that the Court’s decision will effect.

It will look at the size and nature of your estate; whether or not the Claimant or any other person that the Court’s decision will effect has any physical or mental disability – and whether you had any moral obligation to leave something (or more) to the person bringing the claim.

It said: “If you think a claim against your estate is likely and want to try and reduce the chances of a claim being successful, there are steps you can take.

“For instance, you could leave detailed instructions, wishes and explanations about why you chose to leave out (or not leave more) to the person in question.

“This can be done either in a Letter of Wishes, a private letter to the potential Claimant, or a Witness Summary.

“These documents will not guarantee the disgruntled person won’t bring a claim, or that their claim will not succeed, but it will help the Court to understand your reasons and provide details of the circumstances of your family and loved ones at the time you made your Will.