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What is a tort?This Practice Note provides an introduction to tort law by addressing three questions:•what does the concept of being liable in tort...
Negligence—key elements to establish a negligence claimThis Practice Note outlines the key elements for establishing a claim in negligence. For...
Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract,...
The doctrine of res judicataWhat is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of...
Written pleadings in Scottish civil litigationThis Practice Note is concerned with the preparation of written pleadings in civil actions in Scotland.In Scotland, as in other jurisdictions, a party wishing to present or defend a civil claim must first put that claim or defence in writing. These
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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