Laura Cowan

They are often the most popular choice of will for couples, married or unmarried, with straightforward family circumstances and similar estate plans. Typically, this is to leave their estate to each other on first death and then to their children on second death. In general, both will agree on future beneficiaries.

Mirror wills are popular with unmarried couples, who, at present, don’t have the same inheritance rights as married couples or those in civil partnerships. Until the law changes, mirror wills provide a simple way of ensuring that the surviving partner inherits the other’s estate. Further information on the Government’s plans for changes to cohabitation protections can be found on our website.

If you die without having made a will, your estate will be distributed according to the laws of intestacy, and currently these do not include your partner.

Benefits of mirror wills

Mirror wills are often the simplest solution when a couple has the same or similar wishes, such as:

• Leaving all or a portion of their estate to each other.
• Certain assets to be left to the same beneficiaries.
• Secondary beneficiaries being the same – such as grandchildren.
• The executors being the same.
• Guardians being the same if there are children.
• Funeral wishes being the same.

Disadvantages of mirror wills

Despite many couples believing that mirror wills secure their chosen beneficiaries’ future inheritance this is not necessarily true.

Both are individual legal documents, rather than a contract between the couple. Mirror wills can, therefore, be amended, replaced or revoked either after death, or at any time, without any agreement between the couple.

As everything in a mirror will is typically left to the partner, the entire estate becomes theirs upon the first death, and, since the survivor can change their will, it is possible that future beneficiaries could change, which may include the deceased’s own children.  In addition, if the survivor remarries, the will becomes invalid anyway. If no new will is made, the estate would pass according to the intestacy laws. As stepchildren do not automatically inherit under these laws (unless they are legally adopted), they could end up with nothing, despite the wishes of their own parent.

When are mirror wills not suitable?

Mirror wills are not suitable in all circumstances, for example when a couple have different wishes, such as their choice of executors and beneficiaries. In this case, they need to make two separate wills to reflect those wishes.

Where the large estates include agricultural land, business interests, multiple properties or investments, a will is likely to be far more complex and specialist advice is recommended, which may result in a couple having wills that differ significantly.  Issues such as business succession, tax planning and asset protection mean that additional estate planning is required.

Mirror wills do not automatically protect the survivor from care home fees, and specific advice should be sought if this is a consideration.

In blended families, both partners are likely to want their own children to inherit.  Mirror wills alone don’t necessarily provide any protection as the surviving partner can ultimately change the will and a trust structure may need to be considered to prevent the disinheritance of the deceased’s children.

Laura Cowan, partner and head of Graysons’ private client team says:

“Making a will is an important step that requires careful consideration, particularly upon second marriage where there are likely to be children from a previous marriage and for unmarried couples. Whereas mirror wills may seem the simplest option, a more complex structure, such as trust-based wills, might be more appropriate in your circumstances. These can protect your children’s inheritance, while providing for your partner during their lifetime.

“Every family is different, and there are many life changes that may necessitate further planning.  We are happy to discuss your specific needs and offer advice on the most suitable options.”

Contact our wills and probate experts for advice tailored to your own circumstances now.

Author: Laura Cowan