Making a will is not something that should be put off. The failure to do so could create many problems for dependants and lead to division in the family. A person who dies without having made a will is deemed to have died intestate and their assets are distributed as set out in the Succession Act 1965.

If you are married and die without making a will, leaving a spouse and children, your spouse inherits two-thirds of all you own and your children inherit the remaining one-third. That includes the family home if it is solely in your name.

The estate of an unmarried person with children who dies intestate is divided in equal shares between the children, with the children of a deceased child getting their parent's share. In the case of a married couple with no children, the whole estate goes to the spouse.

Everything owned by a single person with no children, who dies without making a will, goes in equal share to both parents. If there is one surviving parent, he or she will receive the whole estate, with no share in either case for any siblings.

In the case that a single person survives both parents and dies intestate, their estate will be divided equally between their brothers and sisters. Children of any deceased brothers and sisters will get their parent's share.

If nephews and nieces are the nearest surviving relatives, they will all get equal shares. The nearest equal relatives will get equal shares if there are no nephews or nieces, and if there are no relatives the estate goes to the State.

Mr John Costello, author of Law and Finance in Retirement, advises that by making a will you can avoid many problems and achieve the following:

express your burial wishes and any other details concerning funeral arrangements or the disposal of your body;

save your next of kin or other beneficiaries substantial inheritance tax and/or probate tax;

appoint guardians for any children under the age of 18 if yourself and your spouse die in an accident;

leave assets to specific children or beneficiaries and specify that certain beneficiaries can only inherit property on attaining the age of 21 or older;

make a precise provision for a beneficiary who may have a drink problem, is irresponsible when it comes to money, or who may suffer from a mental disability. In this situation, the will can set up a trust for the protection of such a beneficiary.

You can draw up your own will or have it done by anyone you please, but Mr Costello recommends using a solicitor.

"This isn't just because of the necessity to use clear unambiguous language but also because a solicitor will help you clarify your own ideas."

A solicitor will use legal expertise, involving a knowledge not just of the law of wills but also the law of property, trusts and tax. He or she will also ensure that the will is drafted in such a way so as to reduce the likelihood of it being challenged.