Inheritance is something that many of us take for granted in the UK, at least as a process; it is something of a given that the belongings of our closest relatives become ours eventually, whether explicitly left to us in a will or forcefully made our responsibility through the handling of an estate. But it wasn’t always quite the way it is today.
Indeed, our contemporary inheritance laws are steeped in British historical practices and culture, but changed considerably from the earlier days of primogeniture – and rightfully so, too. In looking at the history of inheritance in law and culture, we can see how far we’ve come as an increasingly democratic country, and perhaps even how far we’ve yet to come. What then, is the cultural and legal history of inheritance in the UK?
1. Early Inheritance Practices: From Feudalism to Primogeniture
We might start looking at the early days of feudal England, the medieval era in which independently-governed estates benefitted from stark hierarchies which subjugated the working class under landowners, themselves loyal to the King.
While laws differed from fiefdom to fiefdom, the most prevalent practice in relation to inheritance was primogeniture, wherein estates were passed entirely to the eldest son in the event of a landowner’s passage. The effect of primogeniture was ultimately to consolidate wealth, as an aggressive trickling-up of land and resources enabled effective landowner dynasties to form over time.
2. Legal Reforms: The Wills Act 1837 and the Court of Probate Act 1857
A great deal of history happened between the early Medieval era and the Georgian era – an understatement, to be sure, as Kings fell, plagues plagued and the fundamental structure of landownership and regional control shifted considerably in the intervening 500 years.
The Georgian and ensuing Victorian eras saw significant legal milestones reached, that each redefined inheritance laws entirely – and generally to the benefit of working- and middle-class families. The Wills Act 1837, for instance, standardised the creation of wills.
Later, the Court of Probate Act 1857 transferred probate jurisdiction from ecclesiastical to civil courts, which had a well-received impact of streamlining the probate process. The Court of Probate no longer exists, but this stepping-stone paved the way for today’s probate process – a process anyone can undertake, with the help of probate solicitors and thankfully-extensive government guidance on the process.
3. Inheritance Taxation: From Estate Duty to Inheritance Tax
It would be towards the turn of the 20th century that inheritance tax was, in some form, introduced. Estate Duty would be required of inherited estates from 1894, ultimately to be replaced by the Capital Transfer Tax in 1975, and then finally by the present-day Inheritance Tax in 1986. Inheritance Tax has become a key source of infrastructural funding, and a hugely positive step towards a more equitable society – a far cry from the landgrab-effects of primogeniture.
4. Contemporary Debates: Inheritance and Social Equity
Cultural perceptions of inheritance have naturally evolved with changes to the passing-on of estates. Inheritance does still favour the wealthy, and has entered other social discussions in recent years; as house prices have increased, more and more people are relying on inheritance money to get on the property ladder, again creating a class divide with respect to landownership.
Attempts by recent governments to extend the impact of Inheritance Taxation has drawn ire from wealthy landowners too, particularly with regard to the cutting of inheritance tax relief to agricultural assets. Suffice to say, it is certain that the nature of inheritance will continue to change as society does.
