Wills was born in Long Ashton, Somerset to a working family, and at 21 was adopted into a wealthy family living in Wiltshire who educated him privately. He went to Trinity College, Cambridge to study law and was called to the Bar by the Middle Temple in 1932. He was a member of the Territorial branch of the Royal Artillery and during the Second World War he was a Staff member at the Corps' headquarters. He was appointed MBE for his war service in the King's Birthday honours in June 1945.
At the end of the war Wills fought Bridgwater as a Conservative candidate, but could not gain the seat from Vernon Bartlett who had won it as an 'Independent Progressive' in a 1938 byelection. He returned to the Bar, but at the 1950 general election, Wills was successful.
He was appointed an Assistant Government Whip in 1952, and was promoted to be Lord Commissioner of the Treasury in October 1954. He retained this position under Anthony Eden. When Harold Macmillan became Prime Minister, he appointed Wills as Comptroller of Her Majesty's Household (third highest in the Whip's Office). Wills left office in October 1958, was Knighted to mark his service in the 1958 Birthday Honours List and his death in 1969 caused a by-election.
- "Major Gerald Wills - Award of M.B.E. in Honours List". Taunton Courier, and Western Advertiser. No. 4928. 16 June 1945. p. 5. Retrieved 24 July 2019 – via British Newspaper Archive.
- "Wills, Sir Gerald, (1905–31 Oct. 1969), JP; MP (C)". WHO'S WHO & WHO WAS WHO. 1 December 2007. doi:10.1093/ww/9780199540884.013.u47610. Retrieved 24 July 2019.
- "Sir Gerald Wills". The Times. No. 57707. 3 November 1969. p. 10.
- M. Stenton and S. Lees, "Who's Who of British MPs", Vol. IV (Harvester Press, 1981)
- Hansard 1803–2005: contributions in Parliament by Gerald Wills