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PRACTICE TRENDS

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).

Editorial board
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

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