Inheritance reforms favour spouse - FT.com Children of wealthy families where one parent dies without making a will could lose out under proposed changes to inheritance laws. Under draft legislation published by the government last month, spouses or civil partners will become the main beneficiary of an estate where there is no will, at the expense of children or other relatives. Intestacy rules dictate how the deceased's estate is shared out if there is no will to give instructions. Where a person dies "intestate" - without a will - the distribution of their assets is decided by the law. Hugh James solicitors said the proposed changes would increase the surviving partner's share of the estate and make them the sole beneficiary if there are no children. This means that relatives, including siblings, parents and cousins, will no longer automatically inherit part of the estate of someone who dies intestate. Matthew Evans, of Hugh James, said that the advantage of the proposals is that they reduce the need for complicated trust structures that were previously used to provide income to surviving partners while also providing for children. "On balance the proposed rules are an improvement but inevitably they create a new set of winners and losers," he said. Some people may be concerned that the new rules give too much priority to the surviving spouse, especially when there has been a second or third marriage which means that the children will share a smaller final pot. The consultation is due to end on May 2.