- Heather recently updated wills for elderly high-net-worth clients with approximately £10 million in mixed assets. She has built a trusted relationship with them- something they had previously found difficult to establish with advisers. One of the aspects of her work she values most is developing strong client relationships, particularly when supporting older individuals facing a range of physical, financial, and sometimes psychological challenges, often compounded by declining health and vulnerable spouses. Under her guidance, these clients were willing to take crucial steps to reduce a significant inheritance tax (IHT) exposure, while also gaining a clear understanding of the associated tax implications and the need to navigate issues of vulnerability and potential deprivation of assets.
- Heather also handled probate for an estate valued at around £1 million, where only one nil-rate band was available to offset IHT. The late client and their family—who are themselves now clients—required forward-looking IHT planning, which led to several post-death variations and appropriations to maximise tax allowances. The client had invested in an AIM portfolio, effectively minimising his IHT exposure. Heather found the probate particularly interesting and appreciated working with the family, who were exceptionally warm and supportive.
- In another matter, Heather administered an estate of approximately £1.8 million. The mother had made a new will following her husband’s death, but in line with both parents’ wishes, gifts under the will of the surviving spouse were not to exceed the available IHT allowances. Although the children inherited a substantial sum, they were nonetheless somewhat disappointed. Heather therefore worked closely with them to manage expectations and to ensure accuracy in the IHT calculations, particularly given that a deed of variation had been executed in the father’s estate to advance funds to the children during the mother’s lifetime.
- Heather also drafted wills for high-net-worth, working-age clients with dependent teenage children who, due to neurodiverse characteristics, were unlikely ever to live independently or have capacity to manage their own affairs. These discussions required sensitive exploration of current and future care options, including potential Court of Protection applications and assessments of capacity for Lasting Powers of Attorney, ensuring that both immediate and long-term needs were carefully considered.
- In another probate matter, Heather administered a relatively small estate comprising two bank accounts totalling £140,000. The deceased had lived in the UK for 20 years but passed away in her home country of Yemen. The executor and beneficiaries—all siblings of the deceased—lived abroad, including in politically unstable countries such as Egypt and Yemen. The case presented several complications, including the need for an affidavit of foreign law and the discovery that one of the accounts, holding £120,000, had effectively been “lost,” with a major UK bank repeatedly denying its existence. Heather successfully traced the missing account and secured £4,000 in compensation for the estate from the bank. The clients were patient and supportive as the issues took time to resolve. Given that the deceased died after contracting Covid, Heather also ensured that distributions were handled with particular care to avoid any risk to the firm.
Contact Heather
Heather Horsewood qualified as a Solicitor in 1995 after training with DWF.
She specialises in drafting Wills, and in the administration of estates/probate/intestacy. Heather offers IHT planning and advice, post-death variations lifetime gifts and the tax consequences, setting up Will Trusts including registration with HMRC’s Trust Registration Service, working with trusted financial advisors in relation to investment options for clients.
Heather has a very wide range of experience of and exposure to many different scenarios and problems and works with clients and, where necessary, other professionals, to provide solutions.
Heather's Experience
1995
Heather is a keen gardener and volunteers for her local village charity maintaining and planting displays.
She has two dachshunds and walka regularly, with and without them. She loves horses and has been fortunate to have owned three. She enjoys sewing, knitting, reading and cooking are my indoor activities!
LLB 2:1
Solicitors Final Examination pass at first attempt.
Solicitors Final Examination pass at first attempt.