An estimated 60% of Scottish people who die each year have not written a Will, leaving behind a yet-to-be claimed pot of assets including cash, pensions, property and investments.

New recipients of bereavement aid will receive more monetary support in the year after their spouse dies to help relieve the immediate financial strain following the loss of a loved one. However, under the new rules that aim to bring widowed people back on their feet and into the labour market more quickly, families could lose thousands of pounds in long term benefits.

The Law Society has supported the introduction of mandatory regulation of Will writing, probate and estate administration activities.

The Ministry of Justice has supported legislative changes on presumption of death to make it easier for grieving relatives of missing people to resolve complicated financial and legal issues.

The Institute of Chartered Accountants in England and Wales (ICAEW) has launched a consultation to become a regulator of probate work and a licensing body for alternative business structures (ABSs), Legal Futures reported in late June, citing ICAEW's draft application.

Reserving probate and estate administration services will cause ripples in the marketplace, but ABSs will make more waves.

The story starts with me heading north on the M6 one sunny Sunday afternoon in 2009. I was on my motorcycle going to meet a friend for a few days motorcycling around the Lakes. Then I was to meet my wife in Glasgow for a family re-union and a visit to Turnberry to see Tiger Woods in the British Open as a special birthday treat.

As prime time TV advertising and mainstream press coverage begin to remove the taboo of discussing death, people are increasingly seeking to plan ahead for their own funeral. Tim McCracken of FMC & Sons explains the growing trend.

It seems that nowadays we can’t turn on the TV without coming across a programme about antiques, often featuring a treasured item that has been passed down through generations. The expert’s valuation may be minimal, but usually the current owner professes a great attachment to the item as being an important link to a departed relative. So whether or not our personal chattels have major monetary value, it can be important to use our Will to pass them on appropriately – but what is the best way to do it?