This chapter addresses family provision, with particular reference to the Supreme Court’s decision in Ilott v The Blue Cross. Under the Inheritance (Provision for Family and Dependants) Act 1975, certain persons can apply for financial provision out of the deceased’s estate on the grounds that the deceased’s will or intestacy (or a combination of the two) does not make reasonable financial provision for the applicant. The persons entitled to apply are the deceased’s surviving spouse or civil partner, former spouses or civil partners who have not remarried or entered a subsequent civil partnership, children, children of the family, dependants, and cohabitants. The remainder of the chapter covers the powers of court to make orders; the ‘standards’ applicable to applicants and the ‘matters’ which the court must take into account in applications for an order under the 1975 Act; and anti-avoidance provisions of the 1975 Act.
Chapter
9. Family Provision
Chapter
17. Wills and intestate succession
This chapter is concerned with the arrangements which people can make to choose who will benefit from their property after their death. It is also concerned with what happens when the deceased makes no choice at all and dies intestate. It has been said that only two things are certain in life: death and taxes. The two are linked in another way, because death is an occasion on which the state levies taxes, primarily through inheritance tax. The tax treatment of inheritance arrangements is important and has considerable influence on the way in which people arrange their affairs. Moreover, the Law Commission has consulted on some wide-ranging changes to the rules governing wills, on the basis that law needs to be updated to improve clarity, bring it up to date, and make it workable. Hence this chapter makes references to their proposals for reform.
Book
Brian Sloan
Borkowski’s Law of Succession gives full attention to this area’s rich and evolving case law, illustrating the relevance of the law to modern life; the central issues and academic debates surrounding inheritance are discussed fully. This revised edition covers new case law including Ilott v The Blue Cross and subsequent decisions, Payne v Payne, Legg v Burton, and Hand v George, and new legislation including the Civil Partnerships, Marriages and Deaths (Registration etc) Act 2019. The text also looks at relevant Law Commission projects (in particular the recent consultation paper on Making A Will). Finally, there is discussion of the latest succession law scholarship.
Chapter
8. Inheritance
This chapter discusses the Roman law of inheritance. It covers intestacy; making a will; heirs; legacies; testamentary freedom; the failure of wills, heirs, and legacies; and codicils and trusts. The importance of inheritance as a means by which property can be acquired is obvious. A Roman citizen might easily pass through life untouched by the rules, say, of usucapion or accessio, but he could not escape the operation of the law of inheritance (or at least his estate could not when he died). And he would often have inherited property himself on the death of family members or friends. Moreover, inheritance, unlike most other forms of acquisition of property, involved the transfer of the whole of a person’s property.
