The value of assets owned by Britons who die intestate has nearly doubled in just a year, which means that the estates of more and more people are being transferred to HM Treasury.

A High Court judge has ruled that the will of an 80-year-old woman, which left her inheritance to her closest friends, is invalid after concluding that she was mentally unstable when conveying her final wishes, the Daily Mail reported.

An estimated 60% of Scottish people who die each year have not written a Will, leaving behind a yet-to-be claimed pot of assets including cash, pensions, property and investments.

Although we are free to make a will so that, when we die, we can leave our assets to whoever we like, we are also free to die without having made a will – or intestate – so that the state decides how our estate will be divided up. Either way, if we leave behind people who need and could reasonably expect financial help from our estate, the law can step in to make sure they get it under the Inheritance (Provision for Family and Dependants) Act 1975. The intestacy rules in England and Wales are set out in the Administration of Estates Act 1925 and have not materially changed since their creation. Nick Beetham looks at amendments proposed by The Law Commission after exhaustive research and consultation.

As part of its service, Kings Court Trust provides a safe, dry and secure Will storage facility. Testators have a lot invested in their will – not just the costs of having it professionally written, but also the effects it will have when the need for probate arises. From a prudent risk management perspective, testators should consider the wisdom of simply keeping such an important document with their papers at home where the Will could, conceivably, become lost or be destroyed inadvertently or even on purpose. Fires and floods do happen and risk of loss is increased at stressful times as when moving house.

Although it can be risky, administering an estate is usually relatively straightforward to the experienced practitioner. Occasionally, though, some elements of a particular estate will test the mettle of the best. Nicholas Beetham looks at a recent “perfect storm” estate which, although demanding, presented no more than a welcome challenge to Kings Court, who administered it smoothly and without fuss.

There seem to be many reasons for dying intestate. Inertia may be the culprit; or the (usually mistaken) beliefs that “my partner will get everything” or “I haven’t got anything to leave.” Occasionally intestacy may arise accidentally, for example where a will has been prepared but not signed, or, for whatever other reason, fails.