Martin Tilley: Where there is a will, there should be an expression of wish

The New Year is traditionally the time of resolutions: To get done tasks that have been put off in favour of more palatable pastimes. A frequently quoted task is the provision of a new will, or the review and update of an existing one. Family solicitors will I am sure record an uptake in interest for such services each new year.  However, most person's second-largest financial asset, their pension, is not covered by their will, as if a trust-based scheme, the asset would ordinarily sit outside of their estate. Whilst those lucky enough to be in a defined benefit scheme may have more pres...