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United Kingdom

Minors' legacies: executors' powers, valid receipts and risks for contingent versus absolute gifts under the Administration of Estates Act 1925 and Children Act 1989 (England and Wales)

Published on: 30 July 2025

Published by a LexisNexis Private Client expert
Legal News
Article summary

See Q&A: Do executors have the power to pay a contingent legacy to a minor legatee before the legatee has met the contingency?

If a beneficiary is under 18 and the bequest is conditional on the child reaching that age (or a higher age), neither the child nor their parents can provide the executors with a receipt that is valid for that legacy. Once the child reaches the age of entitlement, they can then give a valid receipt...

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