Revocation, republication and revival

Revocation

A Will may be revoked through operation of law (involuntary revocation) or by a deliberate act of the testator (voluntary revocation). A Will is revocable by law automatically on:

•
marriage
•
civil partnership

According to section 20 of the Wills Act 1837 (WA 1837) voluntary revocation may be effected by:

'…another Will or codicil executed in manner herein-before required, or by some writing declaring an intention to revoke the same and executed in the manner in which a Will is herein-before required to be executed, or by the burning, tearing, or otherwise destroying the same by the testator, or by some person in his presence and by his direction, with the intention of revoking the same.'

Revocation may be presumed to have occurred where the Will is mutilated or lost. Both presumptions are rebuttable by evidence to the contrary.

See Practice Note: Revocation of Wills.

Republication

WA 1837, s 22 permits two methods of republication, either express or constructive. If either method is used, the Will is republished. The effect of republication is mainly to change the

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Latest Private Client News

Private Client weekly highlights—5 December 2024

This week’s edition of Private Client highlights includes: (1) the Office of the Public Guardian upgrades processing time for LPA applications; (2) Newfield v Revenue and Customs Commissioners, in which the UT held that the appellant failed to satisfy the Ladd v Marshall test for admitting new evidence on appeal regarding the existence of a trust; (3) HMRC v The Taxpayer, where the UT considered a taxpayer’s application for permanent anonymity and third party disclosure request; (4) Lefort v HMRC, in which the Tribunal upheld HMRC’s Fixed Protection revocation, notwithstanding the taxpayer having continued to make pension contributions after 6 April 2014; (5) Malik v Malik, in which the court upheld a defence for adverse possession by way of estoppel; (6) the Scottish government launches a consultation on digital assets; and (7) MPs vote in favour of Assisted Dying Bill.

OSCR reminds Scottish charities to submit annual returns and issues caution for non-compliance

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Question of the week: An individual (A) owns a commercial property which is let to a third party. A settles a 90% share of it on himself for his lifetime and thereafter for his adult children absolutely in remainder. He retains the remaining 10% share outright. Do the gift with reservation of benefit rules apply? Would the pre-owned assets tax rules apply if the property is ever sold?

This Q&A consider whether if, an individual (A) owns a commercial property which is let to a third party. A settles a 90% share of it on himself for his lifetime and thereafter for his adult children absolutely in remainder. He retains the remaining 10% share outright. Do the gift with reservation of benefit rules apply. It also considers whether the pre-owned assets tax rules would apply if the property is ever sold.

OPG upgrades processing time for LPA applications

The Office of the Public Guardian (OPG) has announced that, as of 2 December 2024, the updated processing time for lasting power of attorney (LPA) applications is eight to ten weeks, reducing from 16 weeks. This includes a statutory waiting period of four weeks.