Testator’s relationship to beneficiary Most testators make gifts in their Wills to beneficiaries either by name or by description of the relationship to them or, preferably, by both name and description. Sometimes the gift is to a person with reference to their position (eg, my executor, my gardener). There are some general rules that relate to the description of a beneficiary by relationship: • the general position is that a description of a relation refers only to persons related by blood (including half-blood) and not related by marriage or descent, so ‘my niece’ would generally be taken to mean a daughter of one of the testator’s siblings rather than a daughter of one of the testator’s spouse’s siblings, however see the next bullet point • where the context or circumstances permit, a description could be extended to persons related only by affinity—eg, cases indicate: ◦ a nephew of the testator’s wife took as a ‘nephew’ and the wife of that nephew took as a ‘niece’ ◦ ‘grandchildren’ was held to mean grandchildren of the husband of

While it is clear that the beneficiary of a gift must be ascertained, it is also important to know ‘when’ that gift vests in order to include or dismiss beneficiaries. The principle of ‘early vesting’ is often invoked—this determines that the gift vests at the date of the testator's death or at the earliest moment after that date which is possible in the context, whether it is of real or personal estate. Some care has to be taken with this rule of convenience, eg a contingent gift should not be misconstrued to make it vest earlier than intended by the testator. Issues of vesting A gift that has no vesting time attached to it will always vest at the date of the testator’s death unless this would create a conflict with other provisions in the Will or it can be shown that the testator intended the gift to operate at a later date. In general the presumption will be that the testator intended the gift to vest rather than to hang in limbo. This makes sense in the case

This Practice Note considers the validity of arbitration agreements with a particular focus on the law of England and Wales (English and England are used as shorthand throughout), although some comparative examples from other jurisdictions are included. The Practice Note should be read in conjunction with Practice Notes: Arbitration agreements—definition, purpose and interpretation, Arbitration agreements—the in writing requirement and Arbitration agreements—content. Requirements of an arbitration agreement Under English law, an arbitration agreement must (among other requirements) be in writing and sufficiently certain so as to be enforceable—see the Practice Notes above. The Arbitration Act 2025 inserts AA 1996, s 6A (law applicable to the arbitration agreement). If the parties want the arbitration agreement to be governed by a law other than the law of the seat, they must make an express choice; a governing law clause for the main contract does not, by itself, amount to an express choice of law for the arbitration agreement. However, it is very easy for a seemingly simple clause to miss important details or a complex clause to become inconsistent

The higher rates apply to the purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase, Conditions A–D are met: • Condition A—the chargeable consideration is £40,000 or more • Condition B—the dwelling is not subject to a lease which has more than 21 years to run on the date of purchase • Condition C—the purchaser owns a major interest in another dwelling which has a market value of £40,000 or more and is not subject to a lease which has more than 21 years to run at the date of purchase of the new dwelling, and • Condition D—the dwelling being purchased is not replacing

When the composition of a partnership changes, eg a partner dies or retires from a partnership or a new partner is admitted to a partnership, the partnership in existence immediately before the change is dissolved. It is usual for a new partnership, taking into account that change in composition, to succeed the dissolved partnership immediately and for that new partnership to take on the assets and liabilities of the dissolved partnership and to continue its

The impact of the coronavirus (COVID-19) pandemic has profound implications for the global economy and for individual businesses. Government measures in the UK and overseas to slow the spread of the virus include social distancing, self-isolation and closure of businesses. Where businesses

The relevant parts of section 62A of the Inheritance Tax Act 1984 (IHTA 1984) provide: Section 62A Same-day additions '(1) For the purposes of this Chapter, there is a "same-day addition", in relation to a settlement ("settlement A"), if— • there is a transfer of value by a person as a result of which the value immediately afterwards of the property comprised in settlement A is greater than the value immediately before, • as a result of the same transfer of value, or as a result of another transfer of value made by that person on the same day, the value immediately afterwards of the property

The court’s permission must be sought in order to provide oral evidence or submit a written report (CPR 35.4). Permission to adduce expert evidence is generally sought in the directions questionnaire and considered by the court during the first case management conference. For further information on the process of adducing expert evidence, see Practice Note: Applying for permission to adduce expert evidence, and the Drafting Notes to Precedents: Witness statement in support of application to adduce expert evidence and Order to adduce expert evidence.. When deciding whether an expert is required in proceedings, the court will take into consideration the facts of the matter. Granting permission to use expert evidence, is therefore a discretionary decision undertaken by the judge

Action √ Date Will questionnaire and Making a Will—client guide sent to client(s) Terms of business letter and other client care information sent Anti money laundering documentation required? Yes/No Anti money laundering documentation received and checks completed Meeting confirmed and diarisedIf not face-to-face, specify the reasons for

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. This questionnaire is to help us to make an initial assessment of your needs and to enable us to give you the best advice in the light of your circumstances. It is also advisable for us to have a meeting to discuss the details. If there is anything specific that you feel

Nuisance or annoyance Covenants in freehold transfers and leases frequently impose a requirement not to ‘do or suffer to be done anything that may be, or grow to be, a nuisance or annoyance’ to a person with the benefit of the covenant. Where the covenant is against any act which may lead to 'annoyance, nuisance or damage', it is broken by anything which disturbs the reasonable peace of mind of an adjoining occupier. The Court of Appeal confirmed in Davies v Dennis that in such covenants ‘annoyance’ can occur even where there is no actionable nuisance, as it is a separate, and potentially broader, element of the covenant. Objective test In Davies the owner of a riverside house obtained planning consent for, and began to build, an extension that would block river views enjoyed from other houses on the development. Although the building would not constitute a nuisance, the Court of Appeal upheld the judge’s finding that it would be an

For the purposes of SDLT, ‘residential property’ means (among other things) a building, or a part of a building, that is used or suitable for use as a dwelling or is in the process of being constructed or adapted for such use (section 116 of the Finance Act 2003). Certain types of building are excluded from this, including halls of residence for students, care homes and hospices. It is assumed that none of these exclusions apply. A ‘dwelling’ is not defined but takes its everyday meaning (see HMRC’s SDLT Manual at SDLTM00410). From the facts provided, and in the absence of further information, it would seem reasonable to conclude that each residential flat within the block being acquired is likely to be sufficiently independent to be viewed as a single ‘dwelling’ for SDLT purposes. As a result, the