The presumption of advancement is being
abolished. It is a rule of evidence in court proceedings that
provides that where there is no evidence to the contrary, a husband
or father is presumably making a gift when he transfers property to
his wife or child (Equality Act 2010, s. 199; to be brought into
force by appointment of the Lord Chancellor: s. 216).The Law
Commission has published a detailed consultation paper on the
intestacy provisions and claims in an estate on death.
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
Rooks Rider, London, England
Christopher Cooke TEP
Rooks Rider, 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