Will contest describes proceedings to challenge the validity or effect of a will. The term is descriptive, not statutory. In England & Wales and Northern Ireland this is “contentious probate”; in Scotland it proceeds by an action of reduction of a testamentary writing; in Ireland it is a probate action under the Succession Act 1965.Typical grounds include: lack of testamentary capacity (Banks v Goodfellow applied in E&W/NI; equivalent Scots principles), undue influence, want of knowledge and approval, failure of due execution (Wills Act 1837; Requirements of Writing (Scotland) Act 1995; s.78 Succession Act 1965 (Ireland)), forgery, or revocation.Procedurally, a caveat is often entered to prevent a grant of probate/confirmation (E&W/NI/Ireland), followed by a probate claim (E&W: CPR Part 57) or, in Scotland, an action in the Court of Session or sheriff court for reduction, with proof on the validity issues. The propounder must prove due execution and knowledge and approval once capacity is put in issue; the burden may shift on suspicious circumstances.A will contest is distinct from family provision claims (E&W: Inheritance (Provision for Family and Dependants) Act 1975; Ireland: s.117 Succession Act 1965), which do not impeach validity but seek redistribution. Limitation for validity challenges is generally flexible, though delay, laches and grants acted upon may affect relief.

In the immediate aftermath of the EU referendum, and for the foreseeable future, the UK remains a member of the EU. Therefore, the UK public procurement regime which derives from EU procurement law remains in place. For instance, the Public Contracts Regulations 2015, SI 2015/102 (PCR 2015)—which contain the requirement to advertise certain public contracts in the Official Journal of the European Union (OJEU)–remain in force in England, Wales and Northern Ireland. Unless and until the PCR 2015 are amended or repealed, contracting authorities should continue to publish OJEU notices accordingly. It is unclear what public procurement requirements will survive the UK’s departure from the EU. However, whatever the outcome of the exit negotiations, it is highly likely for the following reasons that some form of advertising will continue to be required: • the PCR 2015 (and in Scotland, the Public Contracts (Scotland) Regulations 2015, SSI 2015/446) implement Directive 2014/24/EU (Directive), which in turn is loosely based on the World Trade

FORTHCOMING CHANGE: proposed temporary relaxation of the statutory residence test: On 9 April 2020, a letter from the Chancellor to the Chair of the Treasury Select Committee was published, which outlined a proposed temporary change to the statutory residence test so that any period(s) between 1 March and 1 June 2020 spent in the UK by individuals working on coronavirus-related activities will not count towards the UK residence tests. The qualifying criteria will therefore be designed so that the relaxation of the rules is tightly targeted and supports only those people whose skill-sets are currently required, minimising the risk of abuse. See: COVID-19: temporary changes to the statutory residence test. Further details on the eligibility and scope of this temporary relaxation will be provided and this change will be included in Finance Bill 2020. The number of days spent in the UK is a fundamental element of the statutory residence

Private Client analysis: The claimants challenged the validity of the 2019 Will of their mother Joanna Abraham. By that 2019 Will Joanna left her estate to her brother Simon Abraham, the first defendant, and her book collection to his wife Hilary. Under this 2019 Will nothing was left to Joanna’s two children Henrietta and Tom, the claimants. Joanna’s previous Will executed in 2008 had left her estate to be divided equally between Henrietta and Tom. Henrietta and Tom based their challenge to the 2019 Will on a plea of want of knowledge and approval. Joanna had asked Simon to prepare a Will for her. This and other suspicious circumstances were relied on. The judgment of His Honour Judge Berkley, sitting as a judge of the High Court, included a finding that Joanna had not understood the effect of the 2019 Will and that Simon had contributed to that misunderstanding. Joanna had wanted Simon to receive her estate in order to divide it out equally between Henrietta and Tom, having accounted for lifetime transactions. Written by John Dickinson, barrister, St John’s Chambers Bristol-counsel for the claimants instructed by Clarke Willmott LLP.

Employers are not generally entitled to full disclosure of previous convictions and cautions. The Rehabilitation of Offenders Act 1974 (ROA 1974) enables convictions to become spent, and a convicted person to become 'rehabilitated', at the end of a rehabilitation period. The effect of ROA 1974 in the context of recruitment and employment is that, generally, a spent conviction or ancillary circumstances (or failure to disclose a spent conviction or ancillary circumstances) is not a proper ground for: • dismissing

The Land Registry Practice guide 9: powers of attorney and registered land provides that: ‘When we are registering a document signed by an attorney we need to be sure that the document binds the individual or company on whose behalf it was signed. We do this by checking that the power of attorney: • was validly executed as a deed • was still in force at the date of the document • authorised the attorney to take the action in question • was, where necessary, made under the correct statutory provision There are cases where, even though the power does not meet these requirements, the person who relied on the document can assume that the power was correctly

Solicitors may act for clients who require additional support when giving instructions and executing a Will. Vulnerability does not, in itself, indicate a lack of testamentary capacity. It may, however, increase the risk of misunderstanding, undue influence, financial abuse or a future challenge to the Will. When acting for a vulnerable client the solicitor should consider whether: • adjustments are required to be enable the client to participate effectively • there are concerns about testamentary capacity • the client’s instructions are being given freely and independently • additional safeguards including medical evidence, are appropriate, and • the circumstances require a particularly detailed contemporaneous record The approach should be based on the individual client and their circumstances rather than assumptions arising from age, disability, diagnosis or living arrangements. What is a vulnerable client? There is no single legal definition of a vulnerable client for the purposes of Will drafting. Government guidance describes a person as vulnerable where they are in need of special care, support, or protection because of age, disability, risk of abuse

The Law Society’s Wills and Inheritance Quality Scheme (WIQS) The Law Society Wills and Inheritance Quality Scheme (WIQS) was launched in 2013 and operates through a series of prescriptive practice policies across the Will drafting and estate administration areas. The protocols and policies set out in the Will drafting part of the WIQS scheme do not give a step-by-step method of drafting a Will, as this would depend on the particular client in question, as well as any recent developments in the law which may not have been incorporated into the protocols. However, it does provide a blueprint for how a practice must approach Will drafting to be able to claim the certification of WIQS. It also requires those drafting Wills to be aware of the many pitfalls and problems that can be encountered and how they could be dealt with. WIQS—general principles As stated by the Law Society, WIQS is designed to produce a quality standard for the production of Wills and the administration of estates. It has a number of constituent parts:

When preparing a Will, the practitioner will be primarily focusing, at least so far as tax is concerned, on exploiting the testator's nil rate band and any available exemptions or reliefs for inheritance tax (IHT) although there may be capital gains tax (CGT) effects for the testator. CGT is chargeable to individuals, PRs and trustees resident in the UK, on any gain (disposal value less acquisition cost) made on the disposal of a chargeable asset, after deduction of any allowable losses. The resulting net sum is the taxable amount but the applicable annual exemption is then deducted to arrive at the chargeable amount. For further information, see Practice Notes: Introductory guide to CGT, CGT—how is a capital gain calculated? and CGT—reliefs. Basic principles In the CGT legislation a number of terms are used and it is essential that at the least, the practitioner has an understanding of their meaning generally and specifically in relation to the testator. Assets For CGT purposes, not all assets are chargeable to CGT. Section 21 of the Taxation of Capital Gains Act (TCGA

STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. For many testators, the question of how their estate will be affected by inheritance tax (IHT) is a key concern. IHT can be charged on an estate on death and also on some lifetime transfers. This Practice Note sets out some of the commonly encountered

Every Muslim should deal with the distribution of their estate according to the principles of inheritance set by Islamic law. Covering all the Muslim sects would be a mammoth task as the inheritance principles may vary substantially between those sects. Consequently, it is only possible to give very general guidance. Shia principles Generally, it is necessary for a member of this sect to follow the wisdom of an A'alam Mujtahid, who will be a skilled jurist but it is possible that one of these eminent experts will interpret the principles relating to inheritance in an entirely different way to one of his equally eminent colleagues. With that in mind, it is difficult to have a consistent approach but for the purposes of the following rulings on Shia principles by His Eminence the Grand-Ayatollah As-Sayid Ali-Husseini As-Sistani will be used. There are a number of important issues that will have to be considered in drafting a Will and in dealing with succession. Burial Disposal of the body is of prime importance and it is paramount that burial

Overview Regulation (EU) No 650/2012 (the Succession Regulation) applies from 17 August 2015 across most EU Member States to testate and intestate successions. The courts of the participating Member State in which the deceased died habitually resident have jurisdiction in succession matters, but the courts of the participating Member State of his nationality may have jurisdiction if a valid choice of court election is made. There is provision for subsidiary and exceptional jurisdiction. The Succession Regulation can affect individuals’ estates if they have any connection to any of the participating Member States in which the Succession Regulation has direct application. This includes individuals resident in third states such as the UK, Ireland, Denmark or resident outside the EU. The law of the state (not necessarily a Member State) in which the deceased died habitually resident will apply to succession matters, unless the deceased was manifestly more closely connected with another state or had chosen to apply the law of the state of his nationality. The