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Mirror or mutual wills

Shared from Tax Insider: Mirror or mutual wills
By Jon Golding, March 2026

Jon Golding looks at the difference between mirror and mutual wills and the implications of choosing either. 

The contrast between mirror and mutual wills is markedly different.  

What’s the difference? 

a mirror will is one which is identical to that of the spouse or partner. These mirror wills are generally the most popular and cost-effective option for couples when considering estate and future planning, as they each may typically state (for example) that the couple leaves everything to one another and then on to their children.  

On the other hand, mutual wills follow the long held doctrine of mutual wills, which are made by two people; The doctrine arose from the decision of Lord Camden LC in Dufour v Pereira;

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