SQE logo Wills and the Administration of Estates SQE1 Revision Checklist

SQE 1 Topics

Sub Topic

Corresponding Chapter

I don’t know this subject and I am not ready for SQE1

I partially know this subject, but I am not ready for SQE1

I know this subject and I am ready for SQE1

Wills and Intestacy

Validity of Wills and Codicils

Testamentary Capacity

Chapter 1, Pages 8–10

Formal Requirements

Chapter 1, Pages 4–8

Duress and Undue Influence

Chapter 1, Pages 11–12

Personal Representatives

Appointment of Executors

Chapter 2, Pages 19–23

Renunciation and Reservation of Power

Chapter 2, Pages 23–25

Appointment of Administrators

Chapter 2, Pages 25–29

Alterations and Amendments to Wills

Effect of Alterations made to Wills before and after Execution

Chapter 3, pages 44–47

Use of Codicils

Chapter 3, pages 47–48

Revocation of Wills

Methods of Revocation

Chapter 4, pages 56–64

Effect of Marriage and Divorce of a Testator

Chapter 4, pages 56–57

Interpretation of Wills

Effect of Different Types of Gift

Chapter 3, pages 36–38

Failure of Gifts

Chapter 3, pages 38–44

Intestacy Rules

s. 46 AEA 1925

Chapter 5, pages 72–76

Statutory Trusts

Chapter 5, pages 76–80

Property Passing Outside the estate

Joint Property

Chapter 6, pages 91–93

Life Policies

Chapter 6, pages 94–95

Pension Scheme Benefits

Chapter 6, pages 95–96

Trust Property

Chapter 6, page 91

Probate and Administration Practice

Grants of Representation

NCPR Relevant Provisions

Chapter 7

Application Procedures

Chapter 7, pages 107–119

Excepted Estates

Chapter 7, pages 114–115

Methods of Funding Initial IHT Payment

Chapter 7, page 115

Administration of Estates

Duties of PRs

Chapter 8, pages 126–128

Liabilities of PRs and their Protection

Chapter 8, page 126

Sale of Assets to Raise Funds for Funeral Expenses, Tax, Debts and Legacies

Chapter 8, pages 131–135

Distribution of the Estate

Chapter 8, pages 135–138

IPFDA 1975

Time Limit

Chapter 9, page 150

Applicants

Chapter 9, pages 147–150

Grounds

Chapter 9, pages 152–157

Taxation

IHT in the Context of:

Lifetime Transfers

Chapter 10, pages 166–169 and 167–175

Transfers on Death

Chapter 10, pages 178–179

Exemptions and Reliefs

Chapter 10, page 172

Anti-avoidance

Chapter 10, page 180

CGT and IT while Administering the Estate

PRs’ Liability to IT and CGT

Chapter 10, pages 181–182

Beneficiaries’ Liability to CGT on Inherited Assets

Chapter 10, page 182

SQE logo www.revise4law.co.uk