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Validity of Wills—presumptions

If a Will is rational, in regular form and appears to be duly executed, the following presumptions apply:•due execution•capacity•knowledge and approvalPresumption as to due executionThe court will presume due execution if presented with a Will that, on the face of it, appears to be duly executed by applying the principle omnia praesumuntur rite esse acta (all things are presumed to be done in due form). This may be rebutted but strong evidence is required:'The strongest evidence would be required to show that a will had not been executed in accordance with the Act when it appeared from its face to have been properly executed, and there was no question but that the will represented the testator's intention. The court should be slow on the basis of extraneous evidence to hold that such a will had not been properly executed, since evidence of events that had happened years previously was likely to be unreliable. To do so would be to deprive the testator of giving effect to his wishes, which he...

Economic tort of unlawful interference

Economic tort of unlawful interference As set out in The economic torts—overview, the law makes provision to protect a person’s trade or business from acts which are considered to be unacceptable. For guidance on claims for: • procuring a breach of contract, see Practice Note: The tort of procuring a breach of contract • intentional violation of rights in a judgment debt, see Practice Note: The Marex tort (interference with a judgment debt) • conspiracy (both by lawful and unlawful means), see Practice Note: Civil conspiracy claims (economic tort) • economic duress, see Practice Note: Economic duress—undue influence—tort of intimidation • intentional violation with the claimant’s rights in a judgment debt, see Practice Note: The Marex tort (interference with a judgment debt) Civil claims involving fraud and dishonesty often rely on pleading one or more of the economic torts, on which see Practice Note: Civil fraud—causes of action (heads of claim). What is the tort of unlawful interference? Causing loss by unlawful means exists where the defendant interferes with...

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Contentious probate—client guide

Contentious probate—client guide This document provides general guidance regarding some of the key issues in bringing a contentious probate claim. Your specialist Private Client practitioner will be able to provide tailored advice based on your personal circumstances. What is contentious probate? Losing someone you love is one of the most difficult experiences in life. It can be made even harder if you think there is a problem with their Will or the disposition of their estate, or if a family member challenges a Will that you are sure is valid. Contentious probate is a dispute over a person’s estate following their death. It is often between family members and/or close friends of the deceased These disputes are often divisive and emotional as they concern family members. They are also increasingly common as people are more aware of their legal rights and more willing to litigate over them. The value of estates has also increased as property prices have risen and family structures are often more complicated than...

Continuing and welfare power of attorney

Continuing and welfare power of attorney By [name of granter] In favour of [names(s) of Attorney(s)] (Continuing and Welfare Attorney(s)) [year] [Agent details] Ref: [...] I, [name of granter], residing at [granter’s address], hereby appoint: 1 [name and address of first continuing Attorney] [and/whom failing name and address of second/substitute continuing Attorney] [and so on] to act as my Continuing Attorney(s) (my Continuing Attorney(s)) in terms of section 15 of the Adults with Incapacity (Scotland) Act 2000 (which Act and subsequent amendments of it are referred to in this Power of Attorney(s) as the Act) from the date of this Power of Attorney(s) with the General Powers defined hereafter and particular powers specified in clauses 1 to 13 inclusive (Continuing (Financial) Powers) and clause 15 of this Power of Attorney(s); and 2 [name and address of first welfare Attorney] [and/whom failing name and address of second/substitute welfare Attorney] [and so on] to act as my Welfare Attorney(s) (my Welfare Attorney(s)) in terms of...

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Private Client weekly highlights—8 June 2018

This week’s edition of Private Client highlights includes: (1) Tish v Olley on the interpretation of ambiguous Will clauses, (2) Permissibility of in specie pension contributions, (3) the OTS report on simplifying the taxation of savings income, and (4) the FTT’s dismissal of the taxpayer’s appeal in Glyn v HMRC.