Jurisdiction(s):
United Kingdom

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Key definition

Abatement definition

What does Abatement mean? Abatement, in probate practice, is the reduction or extinction of gifts under a will or intestacy because the estate is insufficient, after funeral, testamentary and administration expenses, debts and taxes have been paid. Beneficiaries (legatees or devisees) receive only part of, or none of, their entitlement. It is a descriptive common law/equity doctrine across England & Wales and Northern Ireland, developed in case law and affected by statute; it is recognised in Ireland under the Succession Act 1965; and a similar concept applies in Scotland, subject to the spouse/civil partner’s prior rights and the legal rights of spouse/civil partner and children. The...

Private Client Glossary (England and Wales): Wills, Probate, Trusts, Capacity and UK Taxation

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Practice notes

Private Client England & Wales glossary A

Abatement: When, after settling the deceased’s funeral costs, debts and Liabilities, the remaining estate cannot satisfy all legacies in full, the gifts are reduced accordingly, unless the Will shows a different intention. In a solvent estate, the order for reduction appears in Part II of Schedule 1 to the Administration of Estates Act 1925. Refer to Practice Note: Payment of legacies.
Accruals basis: Where income is taxed on an accruals basis, it is attributed to a given tax year by reference to the number of days within that year during which the activity giving rise to the liability accrued. See Practice Note: What is the basis of income tax?.
Accumulation and Maintenance (A&M) trust: A form of non‑interest in possession trust designed to benefit children and young people up to 25, which received favourable inheritance tax treatment between 1975 and 2006. See Practice Note: Accumulation and maintenance trusts—IHT [Archived].
Accredited Legal Representative (ALR): A legal representative authorised under a scheme of accreditation approved by the President of the Court of Protection to...

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