Death is one of life's few certainties but how well prepared are we for our final moment and have we thought about those we leave behind? Kieran Fox reports...

IT WAS the American statesman and philanthropist Benjamin Franklin (1709-1790) who wrote: "In this world nothing can be said to be certain except death and taxes".

Despite life's two certainties it seems that few of us like to face up to the inevitable with the topic of death frequently reserved to the list of taboo conversation subjects.

Not surprising then that two-thirds of people in Hampshire still fail to make a will and, as a result, risk their potential heirs either missing out completely or having to pay more inheritance tax than necessary.

To ensure your estate, no matter how big or small, is passed on to the right people in accordance with your wishes, it is important to make a will.

The common misconception is that when you die things will work themselves out and the right people will get what they deserve.

But in the absence of any formal instructions, the law decides how your estate should be divided.

That can mean that a spouse or partner does not automatically inherit everything.

Solicitor Crispin Jameson, a partner with Southampton law firm Paris, Smith and Randall, confirms it is about two-thirds of Hampshire people die without making a will.

Mr Jameson said: "About 66 per cent of people in this area pass on without making a will.

"If, when someone dies, they have written down what they want to happen to their estate, it is a huge comfort to the family at a distressful time.

"With property prices now so high in the south the lack of wills has become a more serious problem."

The recent rapid inflation of property means that the dusty old scroll containing your last wishes is no longer the preserve of the wealthy. Inheritance tax is currently levied on an estate valued at £250,000 or more but with the average house price in Hampshire around the £150,000 mark many properties are falling into the trap.

An increasingly popular sign-off for many people, which avoids the government taking a slice of your estate once you have died, is to leave a legacy to charity.

Amendments to inheritance tax rules made since Labour came to power in 1997 means that no inheritance tax can be levied on a legacy left to charity.

The Royal National Lifeboat Institution proudly claims that six out of ten lifeboat launches are only possible thanks to legacies.

Richard Radcliffe, chairman of probate specialists Smee and Ford in London, sees roughly 250,000 wills a year.

He said: "Of the legacies left to charity there is an equal split between cash and estate, known as residue. Charities in the UK receive roughly £1.5bn each year from legacies, which equates to about 35 per cent of their income.

"British people are probably Europe's largest donators to charity per capita but it is the national charities which normally benefit the most although local cancer charities do benefit as well.

"We find that hospices often do well, especially from people who have had treatment there. Churches also benefit reasonably well."

The Daily Echo has joined forces with three of the south's leading medical charities to appeal for more people to remember them in their will.

Wessex Cancer, Hope and Wessex Heartbeat all rely on legacies as a major source of funding.

Trust director Ray Kipling of Hope said:

"It makes sense to leave a legacy to charity and avoid paying any inheritance tax.

"Everybody should make a will even if your wishes are straightforward. You should always think of friends and family first but then we would ask you to pause and think of charities."

We have all heard of stories about a little old lady who left her £1m fortune to her cat as her astonished neighbours claimed they never knew they lived close to someone so wealthy.

Whoever your nearest and dearest may be, if you want them to carry out your legacy it is better to have everything in writing to avoid any confusion.

Society today is in general wealthier than it has ever been and that creates even more problems as Jim Bell, the head of probate services for HSBC bank in the UK, points out.

Mr Bell considers that with society in general more affluent than at any other time, it is necessary to write a will.

He said: "In a survey we had carried out, roughly two-thirds of UK adults had not made a will. HSBC in the UK write about 45,000 wills a year, which is up from 36,000 this time last year.

"More people are writing a will but the message is still not getting across. The only way to make certain about what is going to happen to your property is to write it down.

"Our wills cost £65 or £95 for a mirror will, where two partners hold the same will."

A feature of modern society is that more unmarried couples are now living together.

But, as Mr Jameson explains, this can cause serious inheritance problems if the unthinkable happens and one partner dies without leaving a written will.

Mr Jameson said: "For unmarried couples the surviving partner has absolutely no rights. That makes it crucially important to write a will.

"Once drawn up, you can periodically review the will to ensure it still reflects your wishes.

"You will need to review your will every seven years or so and at key life-changing moments such as marriage or the birth of a child."

A common fallacy, which still persists, is that wills are the preserve of the wealthy who actually have something to pass on.

With more property owners than before, many people overlook the fact that their shed, flat, house or mansion will need to go somewhere after they have gone.

Even the family car, which you may have come to regard as an "old banger", has to go somewhere once you die.

Unless it is written down the "old banger" may not be passed on to a relative or friend as you may have hoped.

Mr Jameson said nothing surprised him and he has seen some strange bequests since he has been writing wills.

He added: "We had one person who left some lemons to his executors, with a bitter note saying 'now squeeze that'."

Charities participating in the Wessex Wills Campaign:

Wessex Cancer Trust; Hope; Wessex Heartbeat

Visit www.wessexwills.org.uk

FACTFILE: MAKING A WILL

You have to be 18 to make a will.

You will need to appoint executors, normally family, friends or solicitors, who will ensure your will is carried out after your death.

Remember to keep it in a safe place such as a safe deposit box in a bank.

Only the original will is recognised legally, copies are worthless.

Inheritance tax does not affect your wife or husband but will affect your offspring or heirs who will have to pay.

Inheritance tax needs to be paid six months after the end of the month in which the person died.

Many people have life insurance and if when you die the proceeds are paid into your estate then the money could be liable to inheritance tax.

The will needs to be witnessed by two people who are not beneficiaries.