Tony Skinner and Kate Varcoe discuss the complexities of making bequests, particularly to institutions like the Gallery of Modern Art (GOMA).

Kate, a lawyer and future collective member of QAGOMA,explains the different types of bequests, including pecuniary legacies, specific assets, and residue.

She emphasises the importance of clear communication with bequest officers to ensure funds are used effectively and correctly.

Kate also highlights common issues, such as incorrect beneficiaries or unsuitable assets, and advises on the need for careful consideration and specialist legal advice to avoid administrative and tax complications.