General legacy

A rare form of gift, by which the testator specifies a gift which does not form part of the estate at the time of death, but which would require the personal representatives to obtain by using the funds in the estate.

Gift in trust (or gift on trust)

A gift in a Will that is held on trust for the beneficiary of the trust (for example, if a large sum of money is left to a child under 18, it will be held on trust for them until they reach 18).

Give/gift

The process of leaving assets or property to someone in your Will. Traditionally, the word ‘bequest’ or ‘bequeath’ was used when referring to personal property (e.g. jewellery, cars, etc) rather than land and buildings but today the words ‘bequest’, ‘bequeath’, ‘give’, ‘gift, and ‘leave’ can be used interchangeably.

Grant

Giving to Executors or administrators the right to deal with the deceased’s estate. If there was a Will, this can be referred to as the grant of probate. Grant can refer either to the giving of that right, or to the document issued by the court.

Grant of representation

The authority given by the court to a person or persons to deal with the estate. It comes as the grant of probate or letters of administration.

Gross estate

The total value of all assets, i.e. before deducting mortgages, funeral expenses, debts and inheritance tax reliefs.

Guardian

A person who provides day-to-day care for a child under 18 both of whose parents (or those with parental responsibility) have died. They also make important decisions about that child’s upbringing; from education and welfare to religion and medical treatment.