UK

The United Kingdom (UK) of Great Britain and Northern Ireland incorporates three legal jurisdictions: England and Wales (the latter has not had a district legal system since the Middle Ages), Northern Ireland and Scotland.

STEP British Isles branch pages

Related Articles

No jurisdiction news article found.

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. History and background

The United Kingdom (UK) of Great Britain and Northern Ireland incorporates three legal jurisdictions: England and Wales (the latter has not had a distinct legal system since the Middle Ages), Northern Ireland and Scotland.

The English High Court, Court of Appeal and the Supreme Court (previously the House of Lords) are based in London but there are local courts, Magistrates’ and County, throughout the country.

The legal system of Northern Ireland has developed in a similar way to that of England and Wales, particularly since the imposition of Direct Rule in 1972.

Scotland had its own system of laws and courts, based in Edinburgh, before its union with England and Wales in 1707. The Act of Union of 1707 allowed this to continue, and hence Scotland retains many distinctions from the English system.

The laws of the UK may apply to just one jurisdiction, all or any combination. Also, since 1972, European Union legislation and regulations have been applicable in the UK.

Taxation and other matters (anti-money laundering) relating to the UK are found in this summary. Information about the laws of trusts and estates are found in the jurisdictional summaries of England and Wales, Scotland, and Northern Ireland.

The currency is the UK pound (GBP).

b. Legal system

Although the systems differ in content, the sources of law are similar for all three jurisdictions. Apart from legislation, the law has developed through court decisions, and the principles behind these make up the common law. Parliamentary legislation is now the primary method of creating law, with the judiciary interpreting the statutory material. Tax matters in the UK are administered by HM Revenue & Customs (HMRC) and adjudicated (in the first instance) by the Commissioners of the Inland Revenue, on appeal from decisions of the officers of the Board of Inland Revenue.

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

Advert

Article Search

Adelaide 

South Africa 2012 Conference

© 2012 Society of Trust & Estate Practitioners