The UK and Ireland has not opted into (and
Denmark has opted out of) the new European Union (EU) Regulation on
jurisdiction, applicable law, recognition and enforcement of
decisions and authentic instruments in matters of succession
concerning the proposed changes to international succession, which
would see a basic rule that the law applicable to succession would
be the law of the State of a deceased’s habitual residence at the
time of their death. On 7 June 2012, the EU Justice and Home
Affairs Council adopted the Regulation on and the creation of a
European Certificate of Succession (known as Brussels IV). The aim
of the Regulation is to achieve a greater legal certainty for those
whose estates are connected with more than one jurisdiction. It is
anticipated that the Regulation will come into effect on 16 August
2015 and will then be binding on all other EU member states.
The Estates of Deceased Persons (Forfeiture Rule
and Law of Succession) Act 2011 came into force on 1 February 2012
and protects the inheritance rights of descendants of people who
have decided to disclaim their interest in an estate or who have
forfeited their inheritance by killing the deceased.
The Law Commission has recommended reforms to
legislation in the form of the Inheritance and Trustees’ Powers
Bill, which, among other proposals, would simplify certain of the
intestacy rules and give greater rights to a surviving spouse or
civil partner where there are no descendants, and the Inheritance
(Cohabitants) Bill, which would give unmarried partners, who have
been together for at least five years, or two years where the
couple have a child living with them, the right to inherit
following each other’s deaths the estate under the rules of
intestacy.
1. INTRODUCTION
A. Background
The United Kingdom (UK) of Great Britain and Northern Ireland
contains three major legal jurisdictions: England and Wales,
Northern Ireland, and Scotland. England and Wales form one
jurisdiction; Wales has not had its own legal system distinct from
England since medieval times.
Information about the laws of trusts and estates is found in the
jurisdictional summaries of England & Wales, Ireland and
Scotland. Legal system, taxation and other matters (anti-money
laundering) relating to the UK are found in the UK summary.
The currency is the UK pound (GBP).
Clare Archer TEP (lead editor)
Penningtons LLP, London, England
Christopher Cooke TEP
Rooks Rider Solicitors LLP, London,
England
Simon Jennings TEP
Rawlinson & Hunter, London,
England
Sue Moore TEP
Sue Moore Tax, Leicester, England
Leigh Sagar TEP
New Square Chambers, London, England