The following Private Client Q&A provides comprehensive and up to date legal information covering:
This Q&A deals with the issue of e-signatures. The question is whether two specific types of document, namely, a statement of truth and an IHT400 form, can be signed electronically. This may be particularly relevant in the context of coronavirus (COVID-19), which may mean that personal representatives (PRs) are house-bound, and also in circumstances where the postal system is restricted.
The current regime regarding electronic signatures derives from Regulation (EU) No 910/2014 on electronic identification and trust services for electronic transactions in the internal market (the eIDAS Regulation). This defines an ‘electronic signature’ as any data in electronic form which is attached to or logically associated with other data in electronic form and which is used by the signatory to sign.
E-signatures have been legally binding in the UK since 2000 under the Electronic Communications Act 2000 (ECA 2000) and the Electronic Signatures Regulation 2002, SI 2002/318. These measures enacted Directive 1999/93/EC on a community framework for electronic signatures, known as the Electronic Signatures
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On 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise rules. Alongside the Rulebook, supervisory statements and statements
When defendants are guilty, they have a choice to plead guilty or to put the prosecution to proof. When they plead guilty they may benefit from a reduction in their sentence as a result, see Practice Note: Credit for guilty plea. However, the Sentencing Council's overarching guidelines on reduction
There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
This Precedent letter covers disclosure obligations under CPR 31. It does not apply to proceedings subject to the disclosure pilot scheme under CPR PD 51U. For guidance on the disclosure pilot scheme, see Practice Note: Business and Property Courts—the disclosure pilot scheme. For a client letter on
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