Testamenty, spadki i sukcesja
Dystrybucja majątku po śmierci, ważność testamentu, zasady dziedziczenia ustawowego.
Wprowadzenie
Prawo spadkowe reguluje dystrybucję majątku osoby zmarłej, z testamentem lub bez.
Podstawowe zasady
Testamentary Freedom — English law gives individuals broad freedom to dispose of their property as they wish by will, subject to the Inheritance Act 1975.
Formal Requirements — A valid will must be in writing, signed by the testator (or at their direction), and witnessed by two witnesses present at the same time (Wills Act 1837, s.9).
Testamentary Capacity — The testator must have the mental capacity to make a will (Banks v Goodfellow (1870)).
Knowledge and Approval — The testator must know and approve the contents of the will.
Revocation — A will is revoked by a later will, by destruction with intent, or by marriage (unless made in expectation of marriage).
Intestacy Rules — Where there is no valid will, the estate is distributed according to statutory rules favouring spouse/civil partner and close relatives.
Grant of Probate — The executor named in a will applies to the Probate Registry for a grant of probate, giving legal authority to administer the estate.
Inheritance Tax — Estates above the nil-rate band (currently £325,000) are subject to inheritance tax at 40%, with exemptions for transfers to spouses and charities.
Kluczowe ustawy
Wiodące orzeczenia
Typowe scenariusze
A parent leaves everything to charity
Adult children may claim under the Inheritance Act 1975 if they can show the will does not make reasonable financial provision for them. The court considers factors including the applicant's needs, the size of the estate, and the testator's reasons.
Dying without a will (intestacy)
Under the intestacy rules, a surviving spouse receives the personal chattels, the first £322,000, and half the remainder. Children share the other half equally. Unmarried partners receive nothing under intestacy, regardless of the length of the relationship.
Contesting a will on grounds of undue influence
A person may challenge a will by arguing that the testator was coerced or unduly influenced. The burden of proof is on the challenger. Unlike inter vivos transactions, there is no presumption of undue influence for wills — actual undue influence must be proved.