People are naturally reluctant to think about dealing with the debt of a loved one after their death and it becomes even more difficult to handle such matters when the debt is unexpected and no provisions for its repayment have been made.

Most people are aware of the benefits of writing a Will, but it is also a good idea to arrange another legal document called a Lasting Power of Attorney (LPA), to ensure that there is someone legally able to handle your affairs when you are no longer able to do so.

With technology becoming more and more prevalent in our daily lives and more photos, books and music collections moving online, it begs the question – when we die, what happens to the digital trail we leave behind?

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.