Assisted dying in the UK: Legal developments and inheritance implications

The UK is on the cusp of a profound shift in end-of-life law. The Terminally Ill Adults (End of Life) Bill, introduced by MP Kim Leadbeater, has passed through the House of Commons and is now under scrutiny in the House of Lords. If enacted, it will legalise assisted dying for mentally competent adults with a terminal illness and a life expectancy of six months or less. 

Legal Framework: What the Terminally Ill Adults (End of Life) Bill Proposes

The bill outlines a three-stage process involving: 

• A formal declaration by the patient. 
• Independent assessments by two doctors. 
• Oversight by a newly established Voluntary Assisted Dying Commissioner.  

While the bill has garnered public support, it has also raised concerns about the impact on hospice care, with fears that funding may become contingent on hospices offering assisted dying services.  

Inheritance Law: The Forfeiture Rule and Assisted Dying

One of the most complex legal intersections is between assisted dying and inheritance law, particularly the Forfeiture Rule under the Forfeiture Act 1982. This rule prevents individuals who have unlawfully caused another’s death from benefiting from their estate. 

Historically, assisting suicide—even in compassionate circumstances—could trigger forfeiture. However, recent High Court cases, such as Morris v Morris, have shown a willingness to grant relief from the rule where the deceased made a voluntary, informed decision to end their life abroad, and the assistance provided was minimal or motivated by compassion.  

If the Assisted Dying Bill becomes law, assisting a loved one under the legal framework would no longer be considered unlawful, potentially rendering the forfeiture rule inapplicable in such cases.  

Inheritance Tax Considerations

While the bill does not directly address inheritance tax (IHT), its implications for estate planning are significant: 

• Timing of Death: If assisted dying becomes legal, individuals may choose to end their lives earlier than they otherwise would. This could affect the timing of asset transfers, potentially impacting IHT liabilities. 
• Gifting and the Seven-Year Rule: Under current IHT rules, gifts made more than seven years before death are exempt. A shortened life expectancy due to assisted dying could mean fewer gifts qualify for exemption, increasing the taxable estate.  
• Probate and Relief from Forfeiture: Where family members assist in the process, courts may still need to determine whether forfeiture applies. This could delay probate and complicate estate administration.  

Practical Advice for Estate Planning

Given the evolving legal landscape, individuals should: 

1. Review Wills and Beneficiary Designations: Ensure clarity around intentions, especially if assisted dying is being considered. 
2. Document Consent and Capacity: Legal safeguards require clear evidence of the patient’s mental capacity and voluntary decision-making. 
3. Seek Legal Advice Early: Especially for families considering travel abroad for assisted dying, to mitigate risks under current forfeiture laws. 

Conclusion

The Assisted Dying Bill represents a seismic shift in UK law, with far-reaching implications for healthcare, ethics, and estate planning. While it promises autonomy and dignity for the terminally ill, it also demands careful navigation of legal and tax consequences. 

Contact us today at 020 7940 4060 or email us at mail@anthonygold.co.uk to speak with our legal professionals who can guide you through this complex terrain.